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Gotowe bibliografie tematyczne / Earnings management

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Gotowa bibliografia na temat „Earnings management”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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Artykuły w czasopismach na temat "Earnings management"

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Johanes Simamora, Alex. "EARNINGS MANAGEMENT AND FUTURE EARNINGS." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (2019): 141–64. http://dx.doi.org/10.21002/jaki.2019.08.

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Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015. The cost of accruals earnings management is auditor quality, while the costs of real earnings management are the market share and financial health. Based on the fixed effect regression test, auditor quality strengthens the positive effect of accruals earnings management on future performance, while market share and financial health weaken t

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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.

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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, fa

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Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of

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Lim, Setiadi Alim. "Studi Earning Management Dari Waktu Ke Waktu." BIP's JURNAL BISNIS PERSPEKTIF 4, no. 1 (2012): 90–125. http://dx.doi.org/10.37477/bip.v4i1.146.

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Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the i

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Rusliyawati, Rusliyawati. "Pengaruh CSR, Profitabilitas, dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi." JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) 12, no. 1 (2023): 73. http://dx.doi.org/10.26418/jaakfe.v12i1.62072.

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The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of and audit firm size on the association between corporate social responsibility (CSR) and earnings management, the association between Profitability and Earning Management and the association between Leverage and Eaning Management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR), Profitability, and Leverage used as independent variable. Furthermore, this study used audit firm size as a moderating v

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Mala, Nisrina Nuril, and Agus Purwanto. "Earnings Management Practices in Indonesia: Before and During COVID-19." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 3 (2024): 701–10. https://doi.org/10.36555/jasa.v8i3.2708.

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The purpose of this study is to compare earning management practices in manufacturing company before and during COVID-19 pandemic. The study use 495 manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2022 as sample. Earning management are compared between 2017-2019 (prepandemic year) and 2020-2022 (pandemic year). Wilcoxon Signed Ranks Test are performed to compared between prepandemic year and pandemic year. The finding show that earnings management before COVID-19 is different from earning managements during COVID-19. There was a significant increasing discretionary

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Debbianita, Debbianita, Tan Ming Kuang, and Marcella Hoetama. "EARNINGS MANAGEMENT: A LITERATURE REVIEW." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 8, no. 1 (2024): 40–56. http://dx.doi.org/10.36766/ijag.v8i1.427.

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Earning is an important component in financial statements that can be modified by management policies. Managers have the opportunity to present profits according to their wishes because managers have more information so they are free to do this which is called earnings management. In our study, the researchers attempt to review the literature studies that provide an analysis of earnings management impact from two perspectives. The researcher attempts to review existing research/literatures that provide an analysis of earnings management from two perspectives. The articles used in this study co

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Raka, Raka, and Sugi Suhartono. "KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Bina Akuntansi 5, no. 2 (2018): 164–95. http://dx.doi.org/10.52859/jba.v5i2.8.

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This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management. The theory underlying this research is agency theory and positive accounting theory. Based on both theories, the conflict of interest that occurs between the owner and the manager where each will tend to emphasize personal interests or certain parties. The sample in this study consists of 93 manufacturing companies listed on the Indonesia Stock Exchange for the

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Maria Djojo, Vania, and Christina Dwi Astuti. "The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable." Devotion Journal of Community Service 4, no. 2 (2023): 534–45. http://dx.doi.org/10.36418/devotion.v4i2.406.

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The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has

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Debbianita, Debbianita, Tan M. Kuang, and Marcella Hoetama. "EARNINGS MANAGEMENT: A LITERATURE REVIEW." Indonesian Journal of Accounting and Governance 8, no. 1 (2024): 58–74. https://doi.org/10.36766/k1rzrd42.

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Earning is an important component in financial statements that can be modified by managementpolicies. Managers have the opportunity to present profits according to their wishes because managershave more information so they are free to do this which is called earnings management. In our study, theresearchers attempt to review the literature studies that provide an analysis of earnings managementimpact from two perspectives. The researcher attempts to review existing research/literatures thatprovide an analysis of earnings management from two perspectives. The articles used in this studyconsist

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Rozprawy doktorskie na temat "Earnings management"

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Cervantes, Paul Francisco. "Earnings management intensity and earning surprises: persistence and market pricing." Thesis, The University of Arizona, 2009. http://hdl.handle.net/10150/192301.

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Malikov, Kamran. "Essays in earnings management." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17918/.

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This thesis examines three essays in earnings management using UK-based data samples. The first essay implements a first test of the debt covenant hypothesis for the UK. The results indicate that firms close to violation or in technical default of their interest coverage (debt to EBITDA) covenants engage in higher levels of RAM relative to firms far from violation. Mandatory IFRS adoption does not change the use of RAM for firms close to violation or in technical default of their interest coverage covenants. However, it increases the propensity for employing RAM for firm close to default of th

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Öhlund, Wiola, and Martin Örnryd. "Earnings Management : En studie om earnings management förekommer vid stock-for-stock-förvärv." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202442.

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Denna studie undersöker ifall det förekommer earnings management (EM) vid stock-for-stock-förvärv på den svenska marknaden. Tidigare forskning har gett tydliga tecken på att EM sker inför företagsförvärv och det finns starka incitament att använda sig utav det. Detta undersöks genom att studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första hypotesprövningen indikerar att EM förek

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Acito, Andrew Alexei. "Does quarterly earnings guidance increase or reduce earnings management?" Diss., University of Iowa, 2011. https://ir.uiowa.edu/etd/1116.

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This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings guidance display a discontinuity around zero in their distribution of management forecast errors and a larger discontinuity in their distribution of analyst forecast errors compared to non-guiding firms. Multivariate tests reveal that guiding firms recognize large abnormal accruals to beat their own guidance,

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Bjurman, Albin, and Erik Weihagen. "How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73307.

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Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. Earnings can be affected by managers’ judgment and decision either by accrual-based earnings management or real activities manipulation. Earnings management affects the relevance and reliability of financial reporting and is widely researched. Europe is consolidating and accounting and audit standards are harmonizin

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Smith, Kevin R. "Earnings Management Constraints and Market Reactions to Subsequent Earnings Surprises." Diss., Tucson, Arizona : University of Arizona, 2005. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu%5Fetd%5F1051%5F1%5Fm.pdf&type=application/pdf.

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Bondegård, Michael, and La David. "Earnings Management using Classification Shifting." Thesis, Uppsala University, Department of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-125152.

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Ge, Wen Xia. "Essays on Real Earnings Management." Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66691.

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The purpose of this thesis is to examine the economic consequences of and constraints on real earnings management. My thesis consists of two essays. In the first essay, I examine the association between real earnings management and the cost of new corporate bond issues. Three types of real earnings management are considered: sales manipulation, overproduction and abnormal reduction of discretionary expenditures. Using the sample from 1993 to 2004, I find that cost of debt is negatively related to the proxies for sales manipulation, abnormal reduction of discretionary expenses

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Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

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This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market re

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柴麗萍 and Lai-ping Mary Chai. "Earnings management by late reporters." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238154.

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Książki na temat "Earnings management"

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El Diri, Malek. Introduction to Earnings Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-62686-4.

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Lizińska, Joanna, Marzena Remlein, and Leszek Czapiewski. Earnings Management and Corporate Finance. Routledge, 2024. http://dx.doi.org/10.4324/9781032615448.

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Wójtowicz, Piotr. Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego. Wydawn. Uniwersytetu Ekonomicznego w Krakowie, 2010.

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Franceschetti, Bruno Maria. Financial Crises and Earnings Management Behavior. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-54121-1.

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Dou, Yiwei. Labor unemployment insurance and earnings management. Harvard Business School, 2014.

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Jennings, Robert H. Reaction of financial analysts to management earnings forecasts. Financial Analysts Research Foundation, 1985.

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Chapman, Craig J. An investigation of earnings management through marketing actions. Harvard Business School, 2008.

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Chapman, Craig J. An investigation of earnings management through marketing actions. 2nd ed. Harvard Business School, 2009.

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Arab Administrative Development Organization. Muḥāsabīyah. Multaqá adwār al-muḥāsibīn wa-murāqibī al-ḥisābāt fī qarārāt al-idārah wa-tanmiyat al-mawārid wa-warshat ʻamal ibdāʻat muḥāsabīyah, Sharm al-Shaykh, Jumhūriyat Misr al-ʻArabīyah, 20-24 Mārs 2005. Jāmiʻat al-Duwal al-ʻArabīyah, al-Munaẓẓamah al-ʻArabīyah lil-Tanmiyah al-Idārīyah, 2005.

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Polachek, S. W. Earnings over the life cycle: The Mincer earnings function and its applications. Now Publishers, 2008.

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Części książek na temat "Earnings management"

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Gow, Ian D., and Tongqing Ding. "Earnings management." In Empirical Research in Accounting. Chapman and Hall/CRC, 2024. http://dx.doi.org/10.1201/9781003456230-16.

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Brooks, Leonard J. "Earnings Management." In Finance Ethics. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118266298.ch24.

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Dang, Sophia. "Earnings Management." In Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-37247-7_3.

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Menicucci, Elisa. "Earnings Quality and Earnings Management." In Earnings Quality. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_3.

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Franceschetti, Bruno Maria. "Earnings Management: Origins." In Financial Crises and Earnings Management Behavior. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54121-1_2.

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El Diri, Malek. "Motives of Earnings Management." In Introduction to Earnings Management. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_4.

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Flores, Eduardo. "Earnings management and greenwashing." In The Routledge Handbook of Accounting for the Sustainable Development Goals. Routledge, 2024. http://dx.doi.org/10.4324/9781003404118-37.

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Remlein, Marzena, Joanna Lizińska, and Leszek Czapiewski. "Dissecting earnings management strategies." In Earnings Management and Corporate Finance. Routledge, 2024. http://dx.doi.org/10.4324/9781032615448-1.

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El Diri, Malek. "Introduction." In Introduction to Earnings Management. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_1.

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El Diri, Malek. "Definitions, Activities, and Measurement of Earnings Management." In Introduction to Earnings Management. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_2.

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Streszczenia konferencji na temat "Earnings management"

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Cui, Gang, and Yaowen Wang. "Quarterly Earnings Distribution and Earnings Management." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.627.

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Yang, Zhonghai, Sun Ying, and Qianqian Zhang. "Management Motivation and Earnings Management Methods." In 2013 International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery (CyberC). IEEE, 2013. http://dx.doi.org/10.1109/cyberc.2013.55.

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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Gao, Shuang, and Jie Gao. "Earnings Management: A Literature Review." In 2016 International Seminar on Education Innovation and Economic Management (SEIEM 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/seiem-16.2016.48.

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Shiah-Hou, Shin-Rong, and Yen-Ju Huang. "Analyst Characteristics and Earnings Management." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.33.

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Vuković, Bojana, Dejan Jakšić, Teodora Tica, and Nedeljko Tica. "STRATEGIC ASPECTS OF EARNINGS MANAGEMENT." In 28th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2023. http://dx.doi.org/10.46541/978-86-7233-416-6_51.

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Wang, Xiangfeng, and Xine Zhao. "Corporate Strategy and Earnings Management." In 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/asssd-18.2018.51.

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Li, Wenyao, and Qin Li. "Board Composition and Earnings Management." In 2008 4th International Conference on Wireless Communications, Networking and Mobile Computing (WiCOM). IEEE, 2008. http://dx.doi.org/10.1109/wicom.2008.2348.

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Lidsa, Ignasia Ruvina, and Julisar Julisar. "Factors Influencing Earnings Management Practices." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.003.

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Zhou, Jingying. "Earnings Growth Potential Implicit in Price-Earnings Ratio." In 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/essaeme-17.2017.26.

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Raporty organizacyjne na temat "Earnings management"

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Occhiali, Giovanni, Olivia Okello, and Evert-jan Quak. Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Cite Download (1.45 MB) Share Embed + Collect. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.013.

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The fisheries sector in Kenya can develop more sustainably and raise revenue. However, fish stocks are overexploited, and the sector generates little revenue for its management and development. Fisheries employ 1.6 million people, contribute 2 per cent of total foreign exchange earnings through exports and fishing agreements, and absorb rural labour. The sector needs more effective management to strengthen economic opportunities – revenue collected from it should be reinvested into fisheries to build its institutions. There is now an opportunity for change. The implementing regulation for the

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Matchaya, G., G. Y. Ebrahim, M. Aheeyar, O. C. Ajayi, and O. Ajilore. Advancing digital agriculture for climate resilience and economic transformation in Malawi. International Water Management Institute (IWMI), 2025. https://doi.org/10.5337/2025.219.

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Malawi, a landlocked country in Southeastern Africa, is vulnerable to the impacts of climate change. Agriculture is the backbone of its economy, supporting more than 80% of the population, contributing 30% to the national Gross Domestic Product (GDP), and generating 80% of export earnings. The World Bank projects that, under a business-as-usual scenario, climate change could reduce Malawi’s GDP by 3–9% by 2030, 6–20% by 2040 and 8–16% by 2050. These losses are primarily attributed to infrastructure damages, including roads and bridges, and decreased labor productivity due to heat stress. Addit

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Orbeta, Aniceto Jr, Marife Ballesteros, John Paul Corpus, Vicente Paqueo, and Celia Reyes. Impacts of the Sustainable Livelihood Program's Microenterprise Development Assistance with Seed Capital Fund on Poor Households in the Philippines. Philippine Institute for Development Studies, 2020. https://doi.org/10.62986/dp2020.36.

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This study evaluates the impact of Microenterprise Development (MD) assistance on the labor supply, income, expenditure, savings, and capital investment of beneficiaries of Pantawid Pamilya, the Philippine governments conditional cash transfers (CCT) program. The assistance is provided by the Sustainable Livelihood Program (SLP) of the Department of Social Welfare and Development. MD assistance consists of capacity building, group formation, and grants. We focus on MD assistance where the grant component consisted of the Seed Capital Fund (SCF)--a grant worth a maximum of PhP10,000 per benefic

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