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1-8 of 8
Keywords: Real earnings management
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Journal Articles
The effects of real earnings management on the relationship between ESG performance and investment efficiency
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Journal of Accounting in Emerging Economies (2025) 15 (4): 882–906.
Published: 26 June 2025
... related to real earnings management (REM). This study, in an emerging economy context, examines how the relationship between strong ESG performance and investment efficiency influences REM levels. Design/methodology/approach This study analyzes 609 Thai listed companies drawn from nonfinancial sectors...
Journal Articles
Politically connected business and real earnings management: the moderating role of family control and audit quality
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Journal of Accounting in Emerging Economies (2024) 14 (5): 970–992.
Published: 07 November 2023
...Mushahid Hussain Baig; Xu Jin; Rizwan Ali Purpose This study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss the moderating role of audit quality (AQ) and family control (FC...
Journal Articles
What do we know about real earnings management in the GCC?
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Journal of Accounting in Emerging Economies (2024) 14 (3): 659–691.
Published: 30 August 2023
...Mahmoud Alghemary; Basil Al-Najjar; Nereida Polovina Purpose The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context. Design...
Journal Articles
Ownership structure and real earnings management: evidence from an emerging market
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Journal of Accounting in Emerging Economies (2022) 12 (2): 380–404.
Published: 22 September 2021
...Shaker Dahan AL-Duais; Mazrah Malek; Mohamad Ali Abdul Hamid; Amal Mohammed Almasawa Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings...
Journal Articles
The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan
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Journal of Accounting in Emerging Economies (2022) 12 (2): 405–432.
Published: 21 September 2021
...Umair Saeed Bhutta; Aws AlHares; Yasir Shahab; Adeel Tariq Purpose This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the non-financial listed firms in Pakistan. Second, this research...
Journal Articles
Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy
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Journal of Accounting in Emerging Economies (2022) 12 (2): 213–237.
Published: 12 August 2021
...Lara M. Alhaddad; Mark Whittington; Ali Meftah Gerged Purpose This paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the subsequent operating performance of Jordanian firms. Design...
Journal Articles
Investment in outside governance monitoring and real earnings management: evidence from an emerging market
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Journal of Accounting in Emerging Economies (2022) 12 (1): 52–76.
Published: 08 June 2021
...Belal Ali Abdulraheem Ghaleb; Hasnah Kamardin; Abdulwahid Ahmed Hashed Purpose The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management...
Journal Articles
Earnings management and evolution of the banking regulation: The case of Tunisian banks following the IMF recommendations
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Journal of Accounting in Emerging Economies (2015) 5 (2): 150–169.
Published: 01 May 2015
... the interview approach. Findings – Since 2005, Tunisian banks have resorted less and less to accounting earnings management through the loan loss provisions, but conversely, real earnings management has been revealed instead by the sale of investment securities and the use of debt collection agencies...
