A triple of corporate governance, social responsibility and earnings management

QL Huynh - The Journal of Asian Finance, Economics and …, 2020 - koreascience.kr
The research aims to explore the links among corporate governance, corporate social
responsibility, and earnings management, considering vital roles of each component in …

The evolution of corporate governance and agency control: the effectiveness of mechanisms in creating value for companies with IPO on the Brazilian stock exchange

FEE de Barros, RC dos Santos, LE Orso… - … international journal of …, 2021 - emerald.com
Purpose From the agency theory's point of view, this paper aims to analyze corporate
governance mechanisms about the characteristics of the companies quoted in the segments …

Earnings quality and income smoothing motives: evidence from Indonesia

AS Kustono, A Roziq, AYA Nanggala - The Journal of Asian …, 2021 - koreascience.kr
Earnings management is very important for companies that aim for decision-making. The
research was conducted to analyze the quality of earnings and income smoothing motives in …

[PDF][PDF] The influence of leverage and profitability on earnings quality: Jordanian case

LH Warrad - International Journal of Academic Research in …, 2017 - researchgate.net
The fundamental target of financial accounting is to provide information helpful to investors
in making forecasting about firms performance. The evolution of income reporting as the …

The impacts of internal control practices on financial accountability in Islamic non-profit organizations in Malaysia

MIH Kamaruddin, NM Ramli - International Journal of Economics …, 2018 - papers.ssrn.com
This study aims at examining the impacts of internal control practices on financial
accountability in Islamic non-profit organizations (NPOs) in Malaysia. Thus, this study …

Corporate governance mechanisms and accounting information quality of listed firms in Ghana

MA Kukah, M Amidu, JY Abor - African Journal of …, 2016 - inderscienceonline.com
This paper analyses the implications of internal corporate governance mechanisms for
accounting information quality which uses discretionary accrual as a proxy. The empirical …

Board independence tenure and real earnings management: Accretive share buyback activities in Malaysia

A Alquhaif, B Al-Gamrh, RA Latif… - … Journal of Business …, 2021 - inderscienceonline.com
This study examines the impact of tenure in independent directors and audit committees on
accretive share buybacks for real earnings management. Taking a sample of 601 non …

Motive behind Earnings Management Practices: Case in Public Property and Real Estate Companies in Indonesia

AS Kustono - AKRUAL: Jurnal Akuntansi, 2020 - journal.unesa.ac.id
This study examines the antecedents and consequence variables of earnings management.
This study is expected to explain the motive of earnings management practices by public …

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

HA Riyadh, MA Al-Shmam… - Cogent Business & …, 2024 - Taylor & Francis
The study aims to investigate the relationship between board characteristics, earnings
management, insolvency risk, and corporate social responsibility (CSR). The first objective …

A case study of internal control practices in Islamic non-profit organizations in Malaysia

MIH Kamaruddin, NM Ramli - Asian Journal of Accounting & …, 2017 - papers.ssrn.com
This paper presents the current internal control practices of Islamic non-profit organizations
in Malaysia. This study employs comparative case study method by using interview for its …