Keywords: Accrual earnings management
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (1): 371–386.
Published: 28 November 2022
...Shima Abdi; Afsaneh Soroushyar Purpose The purpose of this study is to examine the impact of anti-money laundering (AML) regulations on accrual earnings management (AEM) and real earnings management (REM) in Iran’s emerging capital market. Design/methodology/approach The panel data regression...
Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (3): 505–531.
Published: 12 June 2020
... of the Jordanian company ownership structure. Design/methodology/approach Data were collected from Jordanian industrial public-listed companies for the period 2011–2017. Accrual earnings management is measured by using the modified Jones model, whereas real earnings management and related party transactions...

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