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Keywords: Real earnings management
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Journal Articles
International Journal of Law and Management (2023) 65 (2): 125–151.
Published: 02 January 2023
... were assessed in this study from 2014 to 2021. In this study, both accrual earning management (AEM) and real earnings management (REM) have been included. The industry-adjusted earnings price ratio and Gordon Growth Model were used for the cost of equity capital. In addition, auditor’s within-industry...
Journal Articles
International Journal of Law and Management (2019) 61 (1): 151–169.
Published: 11 February 2019
...Jamel Chouaibi; Ghazi Zouari; Sawssen Khlifi Purpose The purpose of this paper is to examine the effect of R&D intensity on the real earnings management index. Design/methodology/approach The authors proceed with dividing the full sample into two sub-samples, in accordance with the R&D...
Journal Articles
International Journal of Law and Management (2018) 60 (3): 869–884.
Published: 14 May 2018
...-observations from 2007 to 2014 of Malaysian Top 100 firms listed on Bursa Malaysia is used to examine the relationship between real earnings management (REM) and the religious ethical values of Muslim top leadership of the firms. Findings The study provides evidence that there was no significant...
