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Keywords: Accruals
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (3): 504–527.
Published: 18 April 2023
... 20 09 2022 22 03 2023 22 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Commercial banks Earnings management Accruals Loan loss provision IFRS 9 IFRS 9 was first developed in 2009 but became effective in 2018...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (1): 128–147.
Published: 23 November 2022
...Aziza Naz; Nadeem Ahmed Sheikh Purpose The purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan Stock Exchange (PSX). Moreover, to investigate whether institutional development (ID...
