Earnings management
Manipulation of financial information by managers, occurring mainly in accrual-based form, which is easier to detect, and real-based form, which is more subtle.
Source: The Impact of Earnings Management and Corporate Governance on Corporate Investment Efficiency: Evidence from Pakistan Stock Exchange (Academic research) · p.2
Reports that mention Earnings management
- Determinants of Earnings Management: Operating Cash Flow, Profitability, and Firm Age in Food and Beverage Companies on the Indonesia Stock ExchangeAcademic research
- Detection of Earnings Management Practices Through Discretionary Loan Loss Provisions at Rural Banks in Java During the SAK EP Transition PeriodAcademic research
- Does Chief Audit Executive Tenure Affect CEO Overconfidence in Real Earnings Management?Academic research
- Can Investors Detect Accrual-Based Earnings Management? The Moderating Role of Information Asymmetry in IPO Underpricing in IndonesiaAcademic research
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