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Keywords: Real earnings management
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Journal Articles
Audit committee attributes and real earnings management of Islamic banks
Available to Purchase
Journal of Islamic Accounting and Business Research (2025)
Published: 07 March 2025
...Sulaiman Musa; Masairol Masri; Mahani Hamdan Purpose This study aims to investigate the effects of audit committees on the real earnings management (REM) in Islamic banks. Design/methodology/approach The sample data used in the study were retrieved manually from annual reports of 57 fully...
Journal Articles
Impact of accrual and real earnings management on the stock liquidity: the month-of-the-year and Ramadan effects
Available to Purchase
Journal of Islamic Accounting and Business Research (2025) 16 (7): 1247–1264.
Published: 20 December 2023
... managers and other readers, it can be the basis for future research. Allah Karam Salehi can be contacted at: AK.Salehi@iau.ac.ir Month-of-the-year effect Ramadan effect Accrual earnings management Real earnings management Stock liquidity Li and Xia (2021) documented that firms...
Journal Articles
The effect of managerial overconfidence on the conditional conservatism and real earnings management
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Journal of Islamic Accounting and Business Research (2020) 11 (3): 708–720.
Published: 28 January 2020
...Mahdi Salehi; Mahmoud Lari DashtBayaz; Somayeh Hassanpour; Hossein Tarighi Purpose This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock Exchange (TSE). Design/methodology...
