This study tests assertions that Economic Value Added (EVAt) is more highly associated with stock returns and firm values than accrual earnings, and evaluates which components of EVA, if any, contribute to these associations. Relative information content tests reveal earnings to be more highly associated with returns and firm values than EVA, residual income, or cash flow from operations. Incre...

This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Social Responsibility on Financial Performance Companies in Mining Coal Sub-sector Infrastructure Telecommunication listed Indonesia Stock Exchange (IDX) for 2016-2020 period. Management is measured using Discretionary Accrual. Governance proxied by IPCG. (CSR) CSRI. While company's performance Return...

The research examines the impact of leverage on earnings management: a case study listed manufacturing companies in Viet Nam period 2017-2019. Leverage is measured by ratio long-term debt to total book value equity. Earnings management using accrual-based measures (AEM) and real (REM). Data comprises 45 Vietnam stock markets (HNX HOSE) that have increasing or high 2017-2019, forming 135 observa...

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), role played by audit quality (AQ) in association. Financial is measured The Modified Altman Z-Score for emerging markets (EMZ score), discretionary accrual, audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesia...

Earning management is a phenomenon that difficult to avoid because it was the effect of accrual basis usage in preparation financial statements. The agreed upon as for preparing statements indeed more rational and fair compared cash basis. Conflicts interest are increasing, especially principal cannot monitor daily activities ensure works accordance with shareholders' wishes. objective this res...

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, ...

This paper examines the link between the amount of estimation needed during the accrual generating process and the persistence of the accruals portion of earnings. We measure the amount of estimation needed during the accrual generating process using the number of estimation-related linguistic cues in the notes to the financial statements and the critical accounting policies section of the mana...