Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba

W Widijaya, J Veronica - Jurnal Ekobistek, 2022‏ - jman-upiyptk.org
Earnings Management is a management action to maximize or minimize the accrual value in
earnings. The population of this study is 774 companies listed on the IDX. The number of …

Earnings Management Around Seasoned Equity Offerings: A Systematic Literature Review

M Ashour, A Atik - Pamukkale Üniversitesi İşletme Araştırmaları …, 2024‏ - dergipark.org.tr
Earnings management (EM) is a prevalent topic in accounting, with many literature reviews
on it. However, reviews focusing on a specific area are rare. In this study, we concentrate on …

Does CEO compensation affect earnings management in France? The mediating effect of corporate social responsibility

A Dakhli, A Houcine - Society and Business Review, 2025‏ - emerald.com
Purpose This paper aims to investigate the direct and indirect relationship between CEO
compensation and earnings management using corporate social responsibility (CSR) as a …

The role of religiosity on blockholders involvement in earnings management: evidence from Indonesia

R Hanafi, A Rohman, D Ratmono - Journal of Islamic Accounting and …, 2024‏ - emerald.com
Purpose Prior studies on blockholders involvement in earnings management behavior have
given rise to alignment and entrenchment perspectives. The alignment perspective states …

The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks

AM AlQudah, MJ Azzam, AAA Haija… - Cogent Business & …, 2020‏ - Taylor & Francis
Banks' shareholders are mainly concerned with maximizing their profits. As a result of
passing their monitoring tasks to another group (managers), the maximization goal could be …

Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy

B Le, N Reddy, PH Moore - Pacific Accounting Review, 2023‏ - emerald.com
Purpose This study aims to examine the effects of market liquidity on earnings management
(EM) of seasoned equity offering (SEO) firms considering external capital access …

[HTML][HTML] The relationship between earnings management and equity market timing

MC Gomes, JPA Eça, MBC Moraes… - Revista de Administração …, 2021‏ - SciELO Brasil
Objective: this study aims to verify if companies that practice equity market timing have
higher earnings management levels around the stock issue period. Method: we used a …

Research on Earnings Management: Bbibliometric Analysis

ES Vieira, M Madaleno, G Azevedo - Comparative Research on …, 2021‏ - igi-global.com
This chapter intends to contribute to the analysis and comparison of the earnings
management (EM) practices through a bibliometric review of the existent literature, in order …

Do big shareholders participate in earnings management? Empirical evidence from Indonesia

R Hanafi, A Rohman, D Ratmono - Contaduría y Administración, 2025‏ - cya.unam.mx
Concentrated ownership is often an issue of long discussion by researchers. They have
different perspectives where concentrated shareholders effectively control earnings …

The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management

M Yanuarsa, DM Wijayanti… - Jurnal Al …, 2021‏ - e-journal.iain-palangkaraya.ac.id
This study aims to examine the effect of independent commissioners, blockholder
ownership, long-term debt, short-term debt, institutional ownership, family ownership, and …