Full Length Research Paper
References
|
Ahn S, Choi W (2009). The role of bank monitoring in corporate governance: Evidence from borrowers' earnings management behaviour. Journal of Banking and Finance 33(2):425-434. |
|
|
Aini A, Iskandar T, Pourjalali H, Teruya J (2006). Earnings management in Malaysia: a study on effects of accounting choices. Malaysian Accounting Review 5(2):185-209. |
|
|
Alhadab M, Clacher I (2018). The impact of audit quality on real and accrual earnings management around IPOs. British Accounting Review 50(4):442-461. |
|
|
Alsharairi M, Salama A (2012). Does high leverage impact earnings management? Evidence from non-cash mergers and acquisitions. Journal of Financial and Economic Practice 12(1):17-33. |
|
|
Alzoubi ESS (2018). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation 30(12):69-84. |
|
|
Anagnostopoulou SC, Tsekrekos AE (2017). The effect of financial leverage on real and accrual-based earnings management. Accounting and Business Research 47(2):191-236. |
|
|
Aubert F, Grudnitski G (2012). Analysts' estimates; What they could be telling us about the impact of IFRS on earnings manipulation in Europe. Review of Accounting and Finance 11(1):53-72. |
|
|
Balsam S, Krishnan J, Yang J (2003). Auditor Industry Specialisation And Earnings Quality. Auditing: A Journal of Practice and Theory 22(2):71-97. |
|
|
Bozzolan S, Fabrizi M, Mallin CA, Michelon G (2015). Corporate Social Responsibility and Earnings Quality: International Evidence. International Journal of Accounting 50(4):361-396. |
|
|
Chamberlain TW, Butt UR, Sarkar S (2014). Accruals and Real Earnings Management around Debt Covenant Violations. International Advances in Economic Research 20(1):119-120. |
|
|
Christie A, Zimmerman JL (1994). Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests. Accounting Review 69(4):539-566. |
|
|
Cohen DA, Dey A, Lys TZ (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods. The Accounting Review 83(3):757-787. |
|
|
Cohen D, Zarowin P (2010). Accrual-based and real earnings management activities around Seasoned Equity Offerings. In Journal of Accounting and Economics 50(1):2-19. |
|
|
Dichev ID, Skinner DJ (2002). Large-Sample Evidence on the Debt Covenant Hypothesis. Journal of Accounting Research 40(4):1091-1123. |
|
|
Dilger T, Graschitz S (2015). Influencing Factors on Earnings Management Empirical Evidence from Listed German and Austrian Companies. International Journal of Business and Economic Sciences Applied Research 8(2):69-86. |
|
|
Dyck A, Morse A, Zingales L (2010). Who Blows the Whistle on Corporate Fraud? Journal of Finance 65(10):2213-2253. |
|
|
Elkalla T (2020). Do firms substitute earnings management methods? The case of the MENA region. Journal of Research in Emerging Markets 3(1):32-43. |
|
|
Ewert R, Wagenhofer A (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review 80(4):1101-1124. |
|
|
Francis J, Lafond R, Olsson PM, Schipper K, Lafond R, Schipper K (2004). Costs of Equity and Earnings Attributes. The Accounting Review 79(4):967-1010. |
|
|
Gao J, Gao B, Wang X (2017). Trade-off between real activities earnings management and accrual-based manipulation-evidence from China. Journal of International Accounting, Auditing and Taxation 29:66-80. |
|
|
García-Meca E, Sánchez-Ballesta JP (2019). Corporate governance and earnings management: A meta-analysis. Iconic Research and Engineering Journals 2(12):212-214. |
|
|
Graham JR, Harvey CR, Rajgopal S (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3):3-73. |
|
|
Healy PM, Wahlen JM (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons 13(4):365-383. |
|
|
Hribar P, Collins DW (2002). Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research 40(1):105-134. |
|
|
Iatridis G, Kadorinis G (2009). Earnings management and firm financial motives: A financial investigation of UK listed firms. International Review of Financial Analysis 18(4):164-173. |
|
|
Jelinek K (2007). The Effect of Leverage Increases on Earnings Management. Journal of Business and Economic Studies 13(2):24-46. |
|
|
Jensen MC (1986). Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. The American Economic Review 76(2):323-329. |
|
|
Khanh MTH, Thu AP (2019). The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms. Economics and Sociology 12(4):299-312. |
|
|
Kothari SP, Leone AJ, Wasley CE (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1):163-197. |
|
|
Kutha NM, Susan M (2021). Institutional Ownership, External Auditor Reputation, Financial Leverage, and Earnings Management. Journal of Economics and Business 4(1):93-99. |
|
|
Lazzem S, Jilani F (2018). The impact of leverage on accrual-based earnings management: The case of listed French firms. Research in International Business and Finance 44:350-358. |
|
|
Leuz C, Nanda D, Wysocki PD (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics 69(3):505-527. |
|
|
Mangala D, Isha A (2017). Influence of corporate characteristics on extent of disclosure in published annual reports in India. Amity Journal of Finance 1(2):22-34. |
|
|
Obeidat MIS (2016). Capital Structure Effect on the Practices of Earnings Management Phenomenon? The Evidence of Listed Firms in Abu Dhabi Securities Exchange. Asian Journal of Finance and Accounting 8(2):171-193. |
|
|
Piot C, Janin R (2007). External Auditors, Audit Committees and Earnings Management in France. European Accounting Review 16(2):37-41. |
|
|
Rodríguez-Pérez G, Van Hemmen S (2010). Debt, diversification and earnings management. Journal of Accounting and Public Policy 29(2):138-159. |
|
|
Roychowdhury S (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3):335-370. |
|
|
Tulcanaza-Prieto AB, Lee Y, Koo JH (2020). Effect of leverage on real earnings management: Evidence from Korea. Sustainability 12(6):1-20. |
|
|
Vakilifard H, Mortazavi MS (2016). The impact of financial leverage on accrual-based and real earnings management. International Journal of Academic Research in Accounting, Finance and Management Sciences 6(2):53-60. |
|
|
Yu F (2008). Analyst coverage and earnings management. Journal of Financial Economics 88:245-271. |
|
|
Zamri N, Rahman RA, Isa NSM (2013). The Impact of Leverage on Real Earnings Management. Procedia Economics and Finance 7:86-95. |
|
|
Zang AY (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review 87(2):675-703. |
|
|
Zhu T, Lu M, Shan Y, Zhang Y (2015). Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers. Pacific Basin Finance Journal 35(12):317-339. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
