This paper explores the association between maturity of short-term debt and real earnings management in context an emerging market. We use a panel dataset listed firms Vietnam over period from 2009 to 2017 employ conventional methods for data analysis. Our work contributes by documenting non-linear relationship manipulation earnings. In particular, businesses prefer refrain manipulating at low ...

Earnings management is a technique used by the of an organization to intentionally manipulate company's profits in such way that figures suit agreed target and generate financial results provide excessively optimistic view operation finances. Due poor performance, companies are using different strategies exploit positive picture profitability look better eyes shareholders stakeholders, this gen...

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Earnings management is a method used by to influence the numbers in financial statements. detrimental investors because statements are very low. Financial reports can no longer be trusted. Research on earnings has been widely carried out with mixed results. Few systematic reviews have earning Indonesia. The present article set analyze existing literature practices Guided ROSES or RepOrting stan...