Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability

M Abraham - Modern Finance, 2024 - ceeol.com
The present study examines the impact of earnings management on financial stability and
reporting transparency among Shariah and Shariah-non-compliant firms in India from 2008 …

Pengaruh Opportunistic Behaviour, Leverage, Financial Distress Terhadap Earnings Management

C Alfina, EA Sambuaga - Ultimaccounting Jurnal Ilmu …, 2021 - ejournals.umn.ac.id
The purpose of this study is to examine the effect of opportunistic behavior, leverage,
financial distress on earnings management. Samples were obtained from non-financial …

Examining Managerial Misbehavior in Asian Banks through Loan Loss Provisions*☆

P Saona, MAK Azad - Asia‐Pacific Journal of Financial Studies, 2020 - Wiley Online Library
This paper reviews the impact of corporate ownership concentration, insider ownership, and
the development of regulatory and financial systems on the opportunistic behavior of …

Determinants of capital structure for Malaysian shariah-compliant firms: The Impact of Revised Screening Methodology

N Rahim, FM Nor, N Ramli… - International Journal of …, 2019 - e-journal.uum.edu.my
This study investigates two main objectives. Firstly, the determinants of capital structure were
examined for each sector among Malaysian Shariah-compliant firms, and whether the …

Corporate Financial Ratios and the Financial Reporting-Tax Trade-Off

AA Toly, MG Maria, G Fangie - 2023 - repository.petra.ac.id
The research aims to determine the trade-off between the aggressiveness of financial
reporting and taxation faced by management. By taking a sample of 230 company …

The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK

C Magnis, S Louiza - Bulletin of Applied Economics, 2024 - search.proquest.com
This study aims to analyze the impact of corporate governance practices on the earnings
quality of 228 firms located in the United Kingdom throughout the period from 2019 to 2022 …

PENGARUH PERILAKU OPORTUNISTIS DAN MEKANISME PENGAWASAN TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan …

DA Sukoco, D Ratmono - Diponegoro Journal of Accounting, 2021 - ejournal3.undip.ac.id
This study aims to examine the effect of opportunistic behavior and control mechanisms on
real earnings management. The variables used in this study are the dependent variable …

PENGARUH KESULITAN KEUANGAN, MOTIVASI PAJAK, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

J Sugito, DS Wijoyo - E-Jurnal Akuntansi TSM, 2023 - jurnaltsm.id
This research aims to determine whether financial distress, tax motivation, return on asset,
financial leverage, sales growth, company size, and free cash flow have an influence on …

ANALISIS PERILAKU OPORTUNISTIK, MEKANISME PENGAWASAN DAN MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL INDONESIA

I Ramli, S Joe - Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2019 - journal.untar.ac.id
Tujuan penelitian adalah untuk menganalisis pengaruh perilaku oportunistik (diproksikan
leverage dan kebijakan dividen) dan mekanisme pengawasan (yang diproksikan dengan …

Modeling bank efficiency in Malaysia: An adaptive network Data envelopment analysis approach

MAK Azad - 2018 - search.proquest.com
This study proposes an adaptive Network Data Envelopment Analysis (NDEA) technique,
which examines efficiency of all 43 commercial banks operating in Malaysia by utilizing the …