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1-4 of 4
Keywords: Accrual earnings management
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Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 09 December 2024
... (REM) of operating activities or higher accrual earnings management (AEM). This relationship positively impacts firms’ FWB but is negatively influenced by REM. Research limitations/implications This study’s findings have two key implications for standards regulators and decision-makers. First...
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 of Financial Reporting and Accounting (2021) 19 (5): 839–860.
Published: 04 August 2021
... 05 2020 04 09 2020 09 12 2020 27 01 2021 30 03 2021 30 03 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Corporate governance Bangladesh Real earnings management Accrual earnings management One...
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...
