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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
... procedure. Earnings management Accrual-based earnings management Real earnings management Family firms From the lens of agency theory, researchers have explored mechanisms aimed at mitigating managerial opportunism and EM practices. For instance, the overlap between ownership and management...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1227–1247.
Published: 15 June 2023
... (accruals or REM). Therefore, we examine the channels through which female audit committee members (the female directors’ expertise and experience) affect the earnings management level using the French companies for the period between 2012 and 2018. Accrual-based earnings management Real earnings...
