Abstract The effects of sustainability reporting on earnings management was examined in the study extensively. Causal research design employed this study. population comprises all 112 quoted non-financial firms Nigeria, sample size is 22 listed manufacturing purposively selected for purpose covered 7 years’ period ranging from 2015-2021. data used were gotten annual reports and firms. Data anal...

Research background: An initial public offering (IPO) creates an excellent opportunity to research the impact of changes in institutional environment companies on trustworthiness information disclosed financial statements.
 Purpose article: The main aim study is analyze use accrual and real earnings management inflate earnings, revenue, or total assets around going event. Therefore, this p...

This study examines accrual earnings management in Vietnamese listed firms around equity issuances. Using a matching approach, we find that issuers tend to report higher by aggressive recognition of discretionary current accruals before and during the years offering. results significantly larger abnormal stock returns for issuing firm-years, as capital market overvalues with earnings. However, ...

Discretionary models of data envelopment analysis (DEA) assume that all inputs and outputs can be varied at the discretion of management or other users. In any realistic situation, however, there may exist ”exogenously fixed” or non-discretionary factors that are beyond the control of a DMU’s management, which also need to be considered. Also DEA requires that the data for all discretionary inp...

Introduction: The COVID-19 pandemic has emerged and is still raging around the world as can be seen from severity of pandemic, it led to rampant fraud committed by many corporations, especially in Indonesia. According a survey conducted RSM Indonesia (2020), 80% respondents stated that midst was increasing their own organizations. Although least common type financial statement fraud, losses inc...

Currently, the economic environment is significantly affected by COVID-19 pandemic. The effects are visible in area of accounting and financial reporting policies practice as well. aim this article to show how estimates can be current macroeconomic context crisis. discussion focuses especially on accruals reported cover risk uncollectable receivables, addressed IFRS 9 Financial Instruments. exa...

We use MD&A disclosures to predict current-year firm-level accruals using support-vector regressions. We call these predictions MD&A accruals. Our aim is to measure the explanatory power of MD&A disclosures for liquidity and critical accounting choices. We find that MD&A accruals explain a statistically and economically significant portion of firm-level accruals and identify more persistent acc...

Newly public companies tend to exhibit abnormally high accruals in the year of their initial public offering (IPO). Although the prevailing view in the literature is that these accruals are caused by opportunistic misreporting, we show that these accruals do not appear to benefit managers and instead result from the normal economic activity of newly public companies. In particular, and in contr...

Accounting accruals anticipate future economic benefits. They are intended to reverse upon the realization of the anticipated future benefits, such that their reversals have no net impact on future earnings. In practice, however, we show that extreme accruals exhibit a high frequency of subsequent reversals that do impact future earnings. We demonstrate that these reversals explain a number of ...