While prior research, as noted in our paper, often uses various accrual prediction models to detect earnings management, not much is known about the accuracy, both relative and absolute, associated with these models. Our paper investigates the accuracy of six different accrual prediction models, and offers the following findings. Only the Kang-Sivaramakrishnan (1995) model performs moderately w...

We examine the impact of national culture on earnings. Specifically, we managers’ likelihood using accrual or real earnings management (REM) and role various attributes (accruals quality, persistence, smoothing, predictability). measure Hofstede’s six dimensions (1984, 2001, 2010). Using data from 36 countries during 1997–2018, find that managers are likely to use both accruals REM in high powe...

This study examines the relation of corporate earnings management to firm size. We observe that firm size plays differing roles in earnings management: Small-sized firms engage in more earnings management to avoid reporting losses than largeor medium-sized firms. On the other hand, largeand medium-sized firms exhibit more aggressive earnings management to avoid reporting earnings decreases than...

This study aims to determine the earnings management conducted by company whether it is efficient or opportunistic management, because common and often done companies what factors influence behavior of company. To find out type carried company, will be measured using Accrual Discretion (DA), while measuring that uses Profitability (Return On Assets (ROA)), Liquidity (Current Ratio (CR)), Free C...

Companies often withhold or reject projects that generate net present value. As a result, investment decisions are not optimal and lead to lower efficiency. This study examines the effect of business strategy, managerial ability, multiple large shareholders, earnings management on The sample was selected from companies listed Indonesia Stock Exchange for 2019-2021. Financial insurance industry ...

This study is a literature review aimed at exploring the application of discretionary accruals and motivation Regional Incentive Funds (DID) received by local governments. Depreciation fixed assets was chosen as profit management technique used governments because are largest component balance sheet involve operational activities There not many studies that discuss Discretionary Accrual linking...

The paper investigates the impact of Corporate Governance on firm financial performance in Pakistani listed firms, with earnings management acting as a mediator. study employed 191 non-financial companies that are Pakistan Stock Exchange from 2010 to 2019. Several diagnostic tests were run before applying panel data model Ordinary Least Squares (OLS). four variables used proxies for board size,...

This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management real management) on tax aggressiveness. Besides, this employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted 44 manufacturing companies listed Indonesia Stock Exchange (IDX) selected through purposive s...

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...