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Keywords: Accrual-based earnings management
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–23.
Published: 21 May 2026
... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Accounting residual control rights Managerial entrenchment Accrual-based earnings management Real earnings management Heterogeneity of managers Accounting information provides...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (4): 395–412.
Published: 06 November 2017
...Kais Baatour; Hakim Ben Othman; Khaled Hussainey Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average...
