Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms

Amos I Ganyam; Terungwa Azende; Luper Iorpev

Volume 9, Issue 2 , February 2022, , Pages 85-96

https://doi.org/10.5281/zenodo.6613425

Abstract
  The primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Exchange ...  Read More

A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms

Pizus Biswas

Volume 5, Issue 11 , November 2018, , Pages 829-848

Abstract
  This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves in earnings manipulation in the form of accruals ...  Read More

Audit Quality and Earnings Management: Review and Synthesis of Empirical Evidence

Maya Ayu Safitri; Alwan Sri Kustono; Muhammad Miqdad

Volume 5, Issue 9 , September 2018, , Pages 738-750

Abstract
  Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity. However, both of these have a major difference: the accrual manipulation does not affect cash flow, ...  Read More

Effect of Information Asymmetry and Mutual Funds Ownership on Earnings Management in Companies Listed in Tehran Stock Exchange

Farhad Azizi

Volume 5, Issue 7 , July 2018, , Pages 516-534

Abstract
  Managers smooth profits for any reasons. One of the core objectives in earnings management is to create a more stable flow in order to support higher level of interest payable. More stable profit flow may view as lower risk, which may lead to higher stock price and less cost of borrowing. Earnings management ...  Read More

Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting

Mukhlasin Mukhlasin; Nur Anissa

Volume 5, Issue 6 , June 2018, , Pages 448-460

Abstract
  The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims ...  Read More

Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange

Daruosh Foroghi; Moslem Tahmasbi; Mohammad Zamani Bakhtiarvand

Volume 5, Issue 4 , April 2018, , Pages 244-259

Abstract
  The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies ...  Read More

Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management

Mahmoud Nozarpour; Hamid Norouzi

Volume 2, Issue 6 , June 2015, , Pages 538-546

Abstract
  The main goal of this study is to investigate the effect of capital structure and growth opportunities on earnings management in companies accepted in Tehran securities exchange during 2008 to 2013. Before data analysis, Chow test was applied to determine the appropriate model to estimate parameters ...  Read More

Earnings Management Behavior: A Study on the Cement Industry of Bangladesh

Helaluddin Ahmed; Md. Azim

Volume 2, Issue 4 , April 2015, , Pages 265-276

Abstract
  This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh.  Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013. ...  Read More