Earnings Management between the fact of manipulation and credibility of management procedures: a literature review
Abstract
The result of a conflict of interests between the management, the owners, and the rest of the stakeholders in the company, and according to the principle of rational choice, which each party tries to maximize its own benefits, the earnings management has emerged, so it is known that the earnings management is performed through the practices carried out by the management, which is resultant From its selection of the company's accounting policies, influenced by management own goals. however, the study aimed to learn about the concept of earnings management, its motives, and problems by examining a set of literature review for the period from 2017 to 2019. The study concluded that there is great agreement among most researchers that earnings management methods are used to mislead shareholders and users of financial statements, Thus it can be said that it is a set of activities, means, and procedures taken by the company’s management, which aims to maximize the benefits of management and achieve some benefits, regardless of their legitimacy, through the use and exploitation of flexibility in accounting standards or departure from them.
References
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Alareeni, B. (2018). The impact of firm-specific characteristics on earnings management: evidence from GCC countries. International Journal of Managerial and Financial Accounting, 10(2), 85-104.
Al-Najjar, B. (2017). Corporate governance and CEO pay: Evidence from UK Travel and Leisure listed firms. Tourism Management, 60, 9-14.
Al-Sraheen, D. A. A. D. O. (2019). The role of the audit committee in moderating the negative effect of non-audit services on earnings management among industrial firms listed on the Amman Stock Exchange. Afro-Asian Journal of Finance and Accounting, 9(3), 349-361 .
Amidu, M., & Yorke, S. M. (2017). Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter?. International Journal of Critical Accounting, 9(3), 238-2 .
Amoh, J. K., & Adom, P. K. (2017). The determinants of tax revenue growth of an emerging economy–the case of Ghana. International Journal of Economics and Accounting, 8(3-4), 337-353.
Antonopoulos, G. A., Di Nicola, A., Rusev, A., & Terenghi, F. (2019). Human Trafficking and Its Financial Management in Bulgaria. In Human Trafficking Finances (pp. 1-26). Springer, Cham.
Astami, E. W., Rusmin, R., Hartadi, B., & Evans, J. (2017). The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region. International Journal of Accounting & Information Management, 25(1), 21-42.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Barghathi, Y. (2019). Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions. African Journal of Accounting, Auditing and Finance, 6(3), 177-200.
Barghathi, Y., Collison, D., & Crawford, L. (2017). Earnings management in Libyan commercial banks: perceptions of stakeholders. International Journal of Accounting, Auditing and Performance Evaluation, 13(2), 123-149.
Benati, I., & Coccia, M. (2018). General trends and causes of high compensation of government managers in the OECD countries. International Journal of Public Administration, 41(12), 1018-1031.
Berger, T., & Gleissner, W. (2018). Integrated management systems: linking risk management and management control systems. International Journal of Risk Assessment and Management, 21(3), 215-231.
Binti, Nono, L., & Khomsatun, S. (2018). The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating. Jurnal Dinamika Akuntansi, 10(1), 58-70.
Blay, A. D., Gooden, E. S., Mellon, M. J., & Stevens, D. E. (2018). The usefulness of social norm theory in empirical business ethics research: A review and suggestions for future research. Journal of Business Ethics, 152(1), 191-206.
Blocher, J., & Ringgenberg, M. (2018). Stock options, stock loans, and the law of one price. Vanderbilt Owen Graduate School of Management Research Paper, (3087563).
Brahmana, R. K., Tan, M. Y., & You, H. W. (2018). Corporate environmental disclosure and earning management. International Journal of Green Economics, 12(3-4), 308-321.
Breton, G., & Breton, G. (2018). Accounting in the Scientific Institution', A Postmodern Accounting Theory .
Briamonte, M. F., Addeo, F., Fiano, F., & Sorrentino, M. (2017). The effect of pyramidal structures on earnings management: Evidence from Italian listed companies. Corporate Ownership & Control, 14(3), 64-73 .
Coffie, W., Bedi, I., & Amidu, M. (2018). The effects of audit quality on the costs of capital of firms in Ghana. Journal of Financial Reporting and Accounting, 16(4), 639-659.
Cuong, N. T., & Ha, N. T. T. (2018). Influence of Financial Ratios on Earnings Management: Evidence from Vietnam Stock Exchange Market. Journal of Insurance and Financial Management, 4(1), 57-77.
Davis, J., Batchelor, J. H., & Kreiser, P. (2019). The influence of organizational task environment and firm size on top-executive compensation contracts. Journal of Small Business & Entrepreneurship, 31(1), 21-42.
Diaz, J., Njoroge, K., & Shane, P. B. (2019). 10K Complexity and the Market Efficiency and Information Asymmetry Implications of Analysts’ Annual Earnings Forecasts. Available at SSRN 3337793.
Ding, R., Li, J., & Wu, Z. (2018). Government affiliation, real earnings management, and firm performance: The case of privately held firms. Journal of Business Research, 83, 138-150.
Edmans, A., Gabaix, X., & Je nter, D. (2017). Executive compensation: A survey of theory and evidence. In The handbook of the economics of corporate governance (Vol. 1, pp. 383-539). North-Holland.
Faisal, F., Prasetya, A. R., Chariri, A., & Haryanto, H. (2018). The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism?. International Journal of Business Governance and Ethics.
Fantazy, K. A., & Athmay, A. A. A. R. A. (2019). Relationships between sales managers and sales ethical behaviour: emerging market perspective. International Journal of Business and Emerging Markets, 11(1), 1-26.
Farhan, M. (2018). Analysis Of Sustainability Report Disclosure Towards Financial Performance With Earning Management As Moderating Variable (Doctoral Dissertation, President University).
Finkler, S. A., Smith, D. L., & Calabrese, T. D. (2018). Financial management for public, health, and not-for-profit organizations. CQ Press.
Fung, M. K., Cheng, L. T., & Leung, T. Y. (2019). The signalling cost of hiring a large auditor: evidence from the fee differential between large and small auditors. International Journal of Monetary Economics and Finance, 12(3), 196-211.
Gabrielsson, J., & Huse, M. (2017). Governance theory: Origins and implications for researching boards and governance in entrepreneurial firms. Handbook of research on corporate governance and entrepreneurship, 27-60.
Garza-Reyes, J. A. (2018). A systematic approach to diagnose the current status of quality management systems and business processes. Business Process Management Journal, 24(1), 216-233.
Georgiou, C., Grose, C., & Archontakis, F. (2019). Predictable risks and returns: further evidence from the UK stock market. International Journal of Financial Markets and Derivatives, 7(1), 68-100.
Georgiou, C., Grose, C., & Archontakis, F. (2019). Predictable risks and returns: further evidence from the UK stock market. International Journal of Financial Markets and Derivatives, 7(1), 68-100.
Grecco, M. C. P., Geron, C. M. S., & Grecco, G. B. (2017). Corporate Social Responsibility and its Relation with Performance and Earnings Management. Contabilidade Vista & Revista, 28(1), 25-44.
Guillamón-Saorín, E., Guiral, A., & Blanco, B. (2018). Managing risk with socially responsible actions in firms involved in controversial activities and earnings management. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 47(1), 1-24.
Hbaieb, I. H., & Omri, M. A. B. (2019). Tax management and tax fraud: evidence from Tunisian companies. International Journal of Managerial and Financial Accounting, 11(2), 132-144.
Hsu, C. C., Huang, W. Y., & Lee, J. Y. (2019). Research on the Motivation and Attitude of College students' Physical Education in Taiwan. International Journal of Physical Education, Fitness and Sports, 8(1), 95-109.
Hundal, S. (2019). Corporate boards and audit committees in India–The impact of independence and busyness of corporate boards and audit committees on firm performance and financial reporting quality. JYU dissertations.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management & Financial Innovations, 15(3), 122.
Ittonen, K., Tronnes, P., & Vähämaa, S. (2018). Do former auditors on the audit committee constrain earnings management? Evidence from the banking industry. Evidence from the Banking Industry (December 03, 2018).
Iwasaki, T., Otomasa, S., Shiiba, A., & Shuto, A. (2018). The role of accounting conservatism in executive compensation contracts. Journal of Business Finance & Accounting, 45(9-10), 1139-1163.
Jaggi, B., Xin, H. C., & Ronen, J. (2019). Management Earnings Forecasts and Accounting Conservatism. Journal of Accounting, Auditing & Finance, 0148558X19865432.
Jähn, H. (2017). Towards an order-related allocation of profit in networked manufacturing structures. International Journal of Decision Sciences, Risk and Management, 7(3), 232-254.
Jiang, L., Kling, G., Bo, H., & Driver, C. (2017). Why do firms adopt stock options and who benefits? A natural experiment in China. Pacific-Basin Finance Journal, 46, 124-140.
Kaya, I. (2017). Accounting Choices In Corporate Financial Reporting: A Literature Review Of Positive Accounting Theory. Accounting And Corporate Reporting, 129 .
Kladivko, K., & Zervos, M. (2017). Valuation of Employee Stock Options (ESOs) by means of Mean-Variance Hedging. arXiv preprint arXiv:1710.00897.
Kolsi, M.C.,& Attayah, O. F. (2018). Are socially responsible firms less engaged in earnings management? Evidence from ADX listed companies. International Journal of Business Innovation and Research, 17(4), 536-560.
Kumar, S. S., & Nandamohan, V. (2018). Dynamics of randomness and efficiency in the Indian stock markets. International Journal of Financial Markets and Derivatives, 6(4), 287-320.
Laksmi, A. C., & Kamila, Z. (2018). The effect of good corporate governance and earnings management to corporate social responsibility disclosure. Academy of Accounting and Financial Studies Journal.
Liu, M., Shi, Y., Wilson, C., & Wu, Z. (2017). Does family involvement explain why corporate social responsibility affects earnings management?. Journal of Business Research, 75, 8-16.
López-González, E., Martinez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect earnings management? Evidence from family firms. Revista de Contabilidad-Spanish Accounting Review, 22(2), 233-247.
Maji, S. G., & Goswami, M. (2017). Intellectual capital and firm performance in India: a comparative study between original and modified value added intellectual coefficient model. International Journal of Learning and Intellectual Capital, 14(1), 76-89.
Martin, G. P., Wiseman, R. M., & Gomez-Mejia, L. R. (2019). The interactive effect of monitoring and incentive alignment on agency costs. Journal of Management, 45(2), 701-727.
Masri, I., Syakhroza, A., Wardhani, R., & Samingun. (2019). The role of tax risk management in international tax avoidance practices: evidence from Indonesia and Malaysia. International Journal of Trade and Global Markets, 12(3-4), 311-322.
Michalski, M., Botella, J. L. M., & Figiel, A. (2018). Corporate social responsibility in supply chain management: a new model approach. International Journal of Logistics Systems and Management, 30(4), 477-502.
Nerudová, D., Solilová, V., Dobranschi, M., & Litzman, M. (2019). Profit shifting behaviour between sisters companies: the case of Czech Republic. International Journal of Trade and Global Markets, 12(3-4), 300-310.
Rahardjo, S., Devie, D., & Mangoting, Y. (2019). Pengaruh Corporate Social Responsibility Terhadap Financial Performance Dengan Tax Avoidance Dan Earning Management Sebagai Variabel Mediasi. Petra Business and Management Review, 5(1).
Ranjbarian, S., Rezaei, A. Z., & Azizi, A. (2017). A Study on the Relationship between Proprietorship Concentration and Profit Management in the Companies Listed in Tehran Stock Exchange. Revista Administração em Diálogo-RAD, 19, 72-86.
Reding, K. F., & Newman, C. (2017). Improving critical thinking through data analysis: the process for analyzing data provides accountants, financial managers, and auditors an opportunity to develop and grow their critical thinking skills. Strategic Finance, 98(12), 48-55.
Singh, C. J., Kumar, B., & Kaur, S. (2018). MX/G/1 state dependent arrival queue with optional service and vacation under randomised policy. International Journal of Industrial and Systems Engineering, 29(2), 252-272.
Smith, J., & Koonce, L. (2019). Can Investors Fully Adjust for Known Biases in Management Earnings Forecasts?. Available at SSRN 3396098 .
Stuart, M. D., & Willis, R. H. (2019). Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs. Available at SSRN 3374632.
Talab, H. R., Flayyih, H. H., & Ali, S. I. (2018). Role of Beneish M-score model in Detecting of Earnings Management Practices: Empirical Study in listed banks of Iraqi Stock Exchange. international journal of Applied Business and Economic Research. 16. International Journal of Applied Business and Economic Research, 16.
Tee, K., & Wiley, M. (2018). Backdating of executive stock options: comparing financial and nonfinancial industries. Journal of Financial Crime, 25(2), 518-526.
Vladu, A. B., Amat, O., & Cuzdriorean, D. D. (2017). Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators. Journal of business ethics, 140(4), 633-648.
Wang, G., & Hagigi, M. (2019). The effect of the need for subsequent seasoned equity offerings on earnings management motivation. Review of Accounting and Finance, 18(1), 25-52 .
Widhiastuti, S., Murwaningsari, E., & Mayangsari, S. (2018). The effect of business intelligence and intellectuals capital of company value moderated by management of profit riil. Journal of Accounting, Business and Finance Research, 2(2), 64-78.
Wuthisatian, R., & Thanetsunthorn, N. (2018). The Asian financial crisis: market inefficiency and speculative bubbles. International Journal of Financial Markets and Derivatives, 6(3), 240-267.
Yasser, S., & Soliman, M. (2018). The effect of Audit Quality on Earnings Management in Developing Countries: The Case of Egypt. International Research Journal of Applied Finance, 9(4), 216-231
Alareeni, B. (2018). The impact of firm-specific characteristics on earnings management: evidence from GCC countries. International Journal of Managerial and Financial Accounting, 10(2), 85-104.
Al-Najjar, B. (2017). Corporate governance and CEO pay: Evidence from UK Travel and Leisure listed firms. Tourism Management, 60, 9-14.
Al-Sraheen, D. A. A. D. O. (2019). The role of the audit committee in moderating the negative effect of non-audit services on earnings management among industrial firms listed on the Amman Stock Exchange. Afro-Asian Journal of Finance and Accounting, 9(3), 349-361 .
Amidu, M., & Yorke, S. M. (2017). Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter?. International Journal of Critical Accounting, 9(3), 238-2 .
Amoh, J. K., & Adom, P. K. (2017). The determinants of tax revenue growth of an emerging economy–the case of Ghana. International Journal of Economics and Accounting, 8(3-4), 337-353.
Antonopoulos, G. A., Di Nicola, A., Rusev, A., & Terenghi, F. (2019). Human Trafficking and Its Financial Management in Bulgaria. In Human Trafficking Finances (pp. 1-26). Springer, Cham.
Astami, E. W., Rusmin, R., Hartadi, B., & Evans, J. (2017). The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region. International Journal of Accounting & Information Management, 25(1), 21-42.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Barghathi, Y. (2019). Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions. African Journal of Accounting, Auditing and Finance, 6(3), 177-200.
Barghathi, Y., Collison, D., & Crawford, L. (2017). Earnings management in Libyan commercial banks: perceptions of stakeholders. International Journal of Accounting, Auditing and Performance Evaluation, 13(2), 123-149.
Benati, I., & Coccia, M. (2018). General trends and causes of high compensation of government managers in the OECD countries. International Journal of Public Administration, 41(12), 1018-1031.
Berger, T., & Gleissner, W. (2018). Integrated management systems: linking risk management and management control systems. International Journal of Risk Assessment and Management, 21(3), 215-231.
Binti, Nono, L., & Khomsatun, S. (2018). The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating. Jurnal Dinamika Akuntansi, 10(1), 58-70.
Blay, A. D., Gooden, E. S., Mellon, M. J., & Stevens, D. E. (2018). The usefulness of social norm theory in empirical business ethics research: A review and suggestions for future research. Journal of Business Ethics, 152(1), 191-206.
Blocher, J., & Ringgenberg, M. (2018). Stock options, stock loans, and the law of one price. Vanderbilt Owen Graduate School of Management Research Paper, (3087563).
Brahmana, R. K., Tan, M. Y., & You, H. W. (2018). Corporate environmental disclosure and earning management. International Journal of Green Economics, 12(3-4), 308-321.
Breton, G., & Breton, G. (2018). Accounting in the Scientific Institution', A Postmodern Accounting Theory .
Briamonte, M. F., Addeo, F., Fiano, F., & Sorrentino, M. (2017). The effect of pyramidal structures on earnings management: Evidence from Italian listed companies. Corporate Ownership & Control, 14(3), 64-73 .
Coffie, W., Bedi, I., & Amidu, M. (2018). The effects of audit quality on the costs of capital of firms in Ghana. Journal of Financial Reporting and Accounting, 16(4), 639-659.
Cuong, N. T., & Ha, N. T. T. (2018). Influence of Financial Ratios on Earnings Management: Evidence from Vietnam Stock Exchange Market. Journal of Insurance and Financial Management, 4(1), 57-77.
Davis, J., Batchelor, J. H., & Kreiser, P. (2019). The influence of organizational task environment and firm size on top-executive compensation contracts. Journal of Small Business & Entrepreneurship, 31(1), 21-42.
Diaz, J., Njoroge, K., & Shane, P. B. (2019). 10K Complexity and the Market Efficiency and Information Asymmetry Implications of Analysts’ Annual Earnings Forecasts. Available at SSRN 3337793.
Ding, R., Li, J., & Wu, Z. (2018). Government affiliation, real earnings management, and firm performance: The case of privately held firms. Journal of Business Research, 83, 138-150.
Edmans, A., Gabaix, X., & Je nter, D. (2017). Executive compensation: A survey of theory and evidence. In The handbook of the economics of corporate governance (Vol. 1, pp. 383-539). North-Holland.
Faisal, F., Prasetya, A. R., Chariri, A., & Haryanto, H. (2018). The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism?. International Journal of Business Governance and Ethics.
Fantazy, K. A., & Athmay, A. A. A. R. A. (2019). Relationships between sales managers and sales ethical behaviour: emerging market perspective. International Journal of Business and Emerging Markets, 11(1), 1-26.
Farhan, M. (2018). Analysis Of Sustainability Report Disclosure Towards Financial Performance With Earning Management As Moderating Variable (Doctoral Dissertation, President University).
Finkler, S. A., Smith, D. L., & Calabrese, T. D. (2018). Financial management for public, health, and not-for-profit organizations. CQ Press.
Fung, M. K., Cheng, L. T., & Leung, T. Y. (2019). The signalling cost of hiring a large auditor: evidence from the fee differential between large and small auditors. International Journal of Monetary Economics and Finance, 12(3), 196-211.
Gabrielsson, J., & Huse, M. (2017). Governance theory: Origins and implications for researching boards and governance in entrepreneurial firms. Handbook of research on corporate governance and entrepreneurship, 27-60.
Garza-Reyes, J. A. (2018). A systematic approach to diagnose the current status of quality management systems and business processes. Business Process Management Journal, 24(1), 216-233.
Georgiou, C., Grose, C., & Archontakis, F. (2019). Predictable risks and returns: further evidence from the UK stock market. International Journal of Financial Markets and Derivatives, 7(1), 68-100.
Georgiou, C., Grose, C., & Archontakis, F. (2019). Predictable risks and returns: further evidence from the UK stock market. International Journal of Financial Markets and Derivatives, 7(1), 68-100.
Grecco, M. C. P., Geron, C. M. S., & Grecco, G. B. (2017). Corporate Social Responsibility and its Relation with Performance and Earnings Management. Contabilidade Vista & Revista, 28(1), 25-44.
Guillamón-Saorín, E., Guiral, A., & Blanco, B. (2018). Managing risk with socially responsible actions in firms involved in controversial activities and earnings management. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 47(1), 1-24.
Hbaieb, I. H., & Omri, M. A. B. (2019). Tax management and tax fraud: evidence from Tunisian companies. International Journal of Managerial and Financial Accounting, 11(2), 132-144.
Hsu, C. C., Huang, W. Y., & Lee, J. Y. (2019). Research on the Motivation and Attitude of College students' Physical Education in Taiwan. International Journal of Physical Education, Fitness and Sports, 8(1), 95-109.
Hundal, S. (2019). Corporate boards and audit committees in India–The impact of independence and busyness of corporate boards and audit committees on firm performance and financial reporting quality. JYU dissertations.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management & Financial Innovations, 15(3), 122.
Ittonen, K., Tronnes, P., & Vähämaa, S. (2018). Do former auditors on the audit committee constrain earnings management? Evidence from the banking industry. Evidence from the Banking Industry (December 03, 2018).
Iwasaki, T., Otomasa, S., Shiiba, A., & Shuto, A. (2018). The role of accounting conservatism in executive compensation contracts. Journal of Business Finance & Accounting, 45(9-10), 1139-1163.
Jaggi, B., Xin, H. C., & Ronen, J. (2019). Management Earnings Forecasts and Accounting Conservatism. Journal of Accounting, Auditing & Finance, 0148558X19865432.
Jähn, H. (2017). Towards an order-related allocation of profit in networked manufacturing structures. International Journal of Decision Sciences, Risk and Management, 7(3), 232-254.
Jiang, L., Kling, G., Bo, H., & Driver, C. (2017). Why do firms adopt stock options and who benefits? A natural experiment in China. Pacific-Basin Finance Journal, 46, 124-140.
Kaya, I. (2017). Accounting Choices In Corporate Financial Reporting: A Literature Review Of Positive Accounting Theory. Accounting And Corporate Reporting, 129 .
Kladivko, K., & Zervos, M. (2017). Valuation of Employee Stock Options (ESOs) by means of Mean-Variance Hedging. arXiv preprint arXiv:1710.00897.
Kolsi, M.C.,& Attayah, O. F. (2018). Are socially responsible firms less engaged in earnings management? Evidence from ADX listed companies. International Journal of Business Innovation and Research, 17(4), 536-560.
Kumar, S. S., & Nandamohan, V. (2018). Dynamics of randomness and efficiency in the Indian stock markets. International Journal of Financial Markets and Derivatives, 6(4), 287-320.
Laksmi, A. C., & Kamila, Z. (2018). The effect of good corporate governance and earnings management to corporate social responsibility disclosure. Academy of Accounting and Financial Studies Journal.
Liu, M., Shi, Y., Wilson, C., & Wu, Z. (2017). Does family involvement explain why corporate social responsibility affects earnings management?. Journal of Business Research, 75, 8-16.
López-González, E., Martinez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect earnings management? Evidence from family firms. Revista de Contabilidad-Spanish Accounting Review, 22(2), 233-247.
Maji, S. G., & Goswami, M. (2017). Intellectual capital and firm performance in India: a comparative study between original and modified value added intellectual coefficient model. International Journal of Learning and Intellectual Capital, 14(1), 76-89.
Martin, G. P., Wiseman, R. M., & Gomez-Mejia, L. R. (2019). The interactive effect of monitoring and incentive alignment on agency costs. Journal of Management, 45(2), 701-727.
Masri, I., Syakhroza, A., Wardhani, R., & Samingun. (2019). The role of tax risk management in international tax avoidance practices: evidence from Indonesia and Malaysia. International Journal of Trade and Global Markets, 12(3-4), 311-322.
Michalski, M., Botella, J. L. M., & Figiel, A. (2018). Corporate social responsibility in supply chain management: a new model approach. International Journal of Logistics Systems and Management, 30(4), 477-502.
Nerudová, D., Solilová, V., Dobranschi, M., & Litzman, M. (2019). Profit shifting behaviour between sisters companies: the case of Czech Republic. International Journal of Trade and Global Markets, 12(3-4), 300-310.
Rahardjo, S., Devie, D., & Mangoting, Y. (2019). Pengaruh Corporate Social Responsibility Terhadap Financial Performance Dengan Tax Avoidance Dan Earning Management Sebagai Variabel Mediasi. Petra Business and Management Review, 5(1).
Ranjbarian, S., Rezaei, A. Z., & Azizi, A. (2017). A Study on the Relationship between Proprietorship Concentration and Profit Management in the Companies Listed in Tehran Stock Exchange. Revista Administração em Diálogo-RAD, 19, 72-86.
Reding, K. F., & Newman, C. (2017). Improving critical thinking through data analysis: the process for analyzing data provides accountants, financial managers, and auditors an opportunity to develop and grow their critical thinking skills. Strategic Finance, 98(12), 48-55.
Singh, C. J., Kumar, B., & Kaur, S. (2018). MX/G/1 state dependent arrival queue with optional service and vacation under randomised policy. International Journal of Industrial and Systems Engineering, 29(2), 252-272.
Smith, J., & Koonce, L. (2019). Can Investors Fully Adjust for Known Biases in Management Earnings Forecasts?. Available at SSRN 3396098 .
Stuart, M. D., & Willis, R. H. (2019). Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs. Available at SSRN 3374632.
Talab, H. R., Flayyih, H. H., & Ali, S. I. (2018). Role of Beneish M-score model in Detecting of Earnings Management Practices: Empirical Study in listed banks of Iraqi Stock Exchange. international journal of Applied Business and Economic Research. 16. International Journal of Applied Business and Economic Research, 16.
Tee, K., & Wiley, M. (2018). Backdating of executive stock options: comparing financial and nonfinancial industries. Journal of Financial Crime, 25(2), 518-526.
Vladu, A. B., Amat, O., & Cuzdriorean, D. D. (2017). Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators. Journal of business ethics, 140(4), 633-648.
Wang, G., & Hagigi, M. (2019). The effect of the need for subsequent seasoned equity offerings on earnings management motivation. Review of Accounting and Finance, 18(1), 25-52 .
Widhiastuti, S., Murwaningsari, E., & Mayangsari, S. (2018). The effect of business intelligence and intellectuals capital of company value moderated by management of profit riil. Journal of Accounting, Business and Finance Research, 2(2), 64-78.
Wuthisatian, R., & Thanetsunthorn, N. (2018). The Asian financial crisis: market inefficiency and speculative bubbles. International Journal of Financial Markets and Derivatives, 6(3), 240-267.
Yasser, S., & Soliman, M. (2018). The effect of Audit Quality on Earnings Management in Developing Countries: The Case of Egypt. International Research Journal of Applied Finance, 9(4), 216-231