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Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba
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. 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
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 …
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
Purpose This paper aims to investigate the direct and indirect relationship between CEO
compensation and earnings management using corporate social responsibility (CSR) as a …
compensation and earnings management using corporate social responsibility (CSR) as a …
The role of religiosity on blockholders involvement in earnings management: evidence from Indonesia
Purpose Prior studies on blockholders involvement in earnings management behavior have
given rise to alignment and entrenchment perspectives. The alignment perspective states …
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
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 …
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
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 …
(EM) of seasoned equity offering (SEO) firms considering external capital access …
[HTML][HTML] The relationship between earnings management and equity market timing
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 …
higher earnings management levels around the stock issue period. Method: we used a …
Research on Earnings Management: Bbibliometric Analysis
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 …
management (EM) practices through a bibliometric review of the existent literature, in order …
Do big shareholders participate in earnings management? Empirical evidence from Indonesia
Concentrated ownership is often an issue of long discussion by researchers. They have
different perspectives where concentrated shareholders effectively control earnings …
different perspectives where concentrated shareholders effectively control earnings …
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management
This study aims to examine the effect of independent commissioners, blockholder
ownership, long-term debt, short-term debt, institutional ownership, family ownership, and …
ownership, long-term debt, short-term debt, institutional ownership, family ownership, and …