Access the full text.
Sign up today, get unlimited access with DeepDyve Pro!
levels of earnings management through the manipulation of real activities such as acceleration of sales, changes in shipment schedules and delaying R&D and maintenance expenditures.FindingsThe finding ...
This study examines the influence of intellectual capital (IC) on earnings management through real activities (EMTRA) manipulation in Indonesian manufacturing companies. This study measured IC ...
activities manipulation , while Chinese firms with better CSR performance are more likely to engage in earnings management through real activities manipulation and are less likely to engage in earnings ...
be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation . The purpose of this study is to analyze the practices of earnings management ...
, this article further studies whether institutional investors can help curb earnings management through real activities manipulation . The results show levels of real earnings management in Chinese state-owned ...
This study aims to provide empirical evidence of the effect of deferred tax expense and leverage to earnings management through manipulation of real activity in the manufacturing companies listed ...
real activities manipulation . Real activities manipulation was abserved through cash flow from operations. Companies included in LQ-45 Index from from 2009 Informasi Artikel to 2011 used as sample. Data ...
accruals, lower earnings management through real activities manipulation , and a lower likelihood of financial restatement. Companies backed by top‐quartile VCs do not appear to engage in real activities ...
stabilize the market. However, our findings demonstrate that stock crash risk increases after policy enforcement. Further analysis shows that earnings management through real activities manipulation ...
Managers manipulate firm’s earnings through real activities to show good performance in the current period. This article determines whether there is any impact of these earnings manipulation ...
Access the full text.
Sign up today, get unlimited access with DeepDyve Pro!