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Keywords: Accrual-based earnings management
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 22 August 2025
...Mona A. Helal; Mawaheb Abdel-Aziz Ismail; Hosam Moubarak Purpose The purpose of this study is to investigate the potential improvement in the intelligent classification of opportunistic accrual-based earnings management ( AEM ) using advanced machine learning ( ML ) algorithms by incorporating...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 09 April 2025
... may be manipulated through accrual-based earnings management (AEM), namely by exploiting the judgment inherent in certain accounting choices (Jones, 1991), as well as through real earnings management (REM), i.e. by accelerating sales through discounts, increasing production over expected demand...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1227–1247.
Published: 15 June 2023
... or REM. Yosra MNIF can be contacted at: yosra.mnif.sellami.isaas@gmail.com 08 06 2022 13 09 2022 21 11 2022 14 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Accrual-based earnings management Real earnings...
