Abstract Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; commonly used accrual-based and cash-based management. The literature reveals that managers adopt two strategies in different ways, suggesting a mixed relationship between them. Hence, this study investigates of Algeria, whether it is substitute comple...

The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% fulfillment materials relies on imports. Amid difficulties in meeting sub-sector companies have become one sectors choice for investors throughout 2020, line with sentiment pandemic. As prima donnas’ during pandemic, financial reports presented by sector should report actual condition compan...

We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as ‘‘pseudo’’ targets. Results suggest that the positive association between discretionary accruals and ...

Objective: The article aims to determine the relationship between stage of a business life cycle and scope directions accrual-based earnings management (AEM) in industrial companies listed on Warsaw Stock Exchange (WSE). Research Design & Methods: assessment statistical relationships patterns individual stages an organization’s (OLC) was carried out based Kruskal-Wallis test by ranks Mann-W...