...Liyao Ally Zhang; Hoyoung Lee; Minjoo Lee Purpose The purpose of this study is to investigate the impact of firm environmental protection expenditures on real earnings management ( REM ) behavior. Design/methodology/approach This study covers the financial years 2011–2020 for Chinese A-share...

... management Real earnings management Family firms Accounting scandals that occurred during the first decade of the 20st century increased concern about earnings management (EM) practices (Byun and Roland-Luttecke, 2014), raising interest in the field of family businesses as some of the top financial...

...Ahmed Gooda; Chi Guotai; Ahmed Hassanein Purpose This study delves into investigating how corporate real earnings management (REM) activities shape credit ratings (CR). Likewise, it explores how the robustness of internal controls (IC) moderates the relationship between REM and corporate CR...

... the Kothari et al.’s (2005) model. Real earnings management is identified by a comprehensive measure that combines overproduction, sales manipulation and discretionary expenditures. The authors measure the impact of “IFRS13: Fair Value Measurement” adoption on earnings management using Mann–Whitney’s...

... and quarterly financial statements of 178 nonfinancial firms, this study analyzes 3,376 firm-quarter observations listed on the Egyptian stock market from 2005 to 2019. Findings The empirical findings suggest that optimal cash holdings and cash holding excess increase with lower real earnings management...

... likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector...

... of 2014–2020. EM was proxied once with discretionary accruals using the modified Jones model (1995) and once with real earnings management (REM) using the Roychowdhury model (2006). This study uses environmental, social, and governance scores from the Thomson Reuters database as a proxy for CSR...

...Yosra MNIF; Marwa Tahri Purpose This paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and real earnings management (REM), taking into consideration their demographic attributes...

... that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly...

...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...

...Ahmed Imran Hunjra; Fazal Muhammad; Saber Sebai Purpose Earnings management (EM) plays a vital role in risk management. This paper aims to investigate the impact of real earning management (REM) on credit risk. Design/methodology/approach This paper measures the credit risk by the expected...

.../methodology/approach The study applies the real earnings management (REM) model developed by Dechow et al. (1998) and implemented by Roychowdhury (2006) and modified Jones model (1991) for the proxy of accrual-based earnings management (AEM). It uses a pooled ordinary least square regression model...

...Mohammad Alhadab; Modar Abdullatif; Israa Mansour Purpose The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial public-listed companies, taking into account the uniqueness...

...Sonda Wali; Sana Mardessi Masmoudi Purpose This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses...

... requirements may result in managerial decisions to manage earnings and consequently reduce R&D spending could be most useful to standard setters and company boards of directors. Short-termism Real earnings management Management decisions Reduction in R&D Research and development spending...