Full Length Research Paper
References
|
Agrawal K, Chatterjee C (2015). Earnings management and financial distress: Evidence from India. Global Business Review 16(5suppl):140S-154S. |
|
|
Al-Amri K, Al Shidi S, Al Busaidi M, Akguc S (2017). Real earnings management in public vs private firms in the GCC countries: a risk perspective. Journal of Applied Accounting Research 18(2):242-260. |
|
|
Ahmad M, Anjum T, Azeem M (2014). Investigating the impact of corporate governance on earning management in the presence of firm size; evidence from Pakistan. International Interdisciplinary Research Journal 3(2):84-90. |
|
|
Alhadab M, Clacher I, Keasey K (2016). Real and accrual earnings management and IPO failure risk. Accounting and Business Research 45(1):55-92. |
|
|
Altman EI, Hotchkiss E (2006). Corporate financial distress and bankruptcy. New Jersey. Wiley. |
|
|
Altman E (2000). Predicting financial distress of companies: revisiting the Z-score and ZETA. Handbook of Research Methods and Applications in Empirical Finance. |
|
|
Alzoubi E (2016). Ownership Structure and Earnings Management: Evidence from Jordan. International Journal of Accounting and Information Management 24(2):135-161. |
|
|
Amertha ISP, Ulupui IGKA, Ulupui IGAMAD (2014). Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence). Journal of Economics, Business and Accountancy 17(2):259-268. |
|
|
Ball R, Shivakumar L (2005). Earnings Quality in U.K. Private Firms: Corporative Loss Recognition. Journal of Accounting and Economics 38:83-128. |
|
|
Beatty A, Weber J (2003). The effects of debt contracting on voluntary accounting method changes. Accounting Review 78(1):119-142. |
|
|
Bisogno M (2012). Audit quality of Italian industrial non-listed firms: an empirical analysis. International Journal of Business Research and Development 1(1):32-47. |
|
|
Bisogno M, De Luca R (2016). Voluntary Joint Audit and Earnings Quality: Evidence from Italian SMEs, International Journal of Business Research 5(1):1-22. |
|
|
Burgstahler DC, Hail L, Leuz C (2006). The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms. The Accounting Review 81(5):983-1016. |
|
|
Cascino S, Pugliese A, Mussolino D, Sansone C (2010). The Influence of Family Ownership on the Quality of Accounting Information. Family Business Review 23(3):246-265. |
|
|
Cesaroni FM, Ciambotti M (2011). La successione nelle imprese familiari. Profili aziendalistici, societari e fiscali. Milan: Franco Angeli. |
|
|
Chen X, Cheng Q, Wang X (2010). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms (Mimeo). University of Wisconsin-Madison and Chinese University of Hong Kong. Available at: |
|
|
Chen WEI, Hribar P, Melessa S (2018). Incorrect inferences when using residuals as dependent variables. Journal of Accounting Research 56(3):751-796. |
|
|
Chi W, Lisic LL, Pevzner M (2011). Is enhanced audit quality associated with greater real earnings management?. Accounting Horizons 25(2):315-335. |
|
|
Cohen DA, Zarowin P (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics 50(1):2-19. |
|
|
Coppens L, Peek E (2005). An Analysis of Earnings Management by European Private Firms. Journal of International Accounting, Auditing and Taxation 14:1-17. |
|
|
DeAngelo LE (1981). Auditor size and audit quality. Journal of Accounting and Economics 3:183-199. |
|
|
Dechow P, Sloan RG, Sweeney AP (1995). Detecting earnings management. Accounting Review 70(2):193-225. |
|
|
DeFond ML, Jiambalvo J (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17(1/2):145-176. |
|
|
Desai MA, Dharmapala D (2009). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment. National Tax Journal LXII(1):169-186. |
|
|
Dichev ID, Skinner DJ (2002). Large-Sample Evidence on the Debt Covenant Hypothesis. Journal of Accounting Research 40(4):1091-1123. |
|
|
Ding Y, Zhang H, Zhang J (2007). Private vs. state ownership and earnings management: Evidence from Chinese listed companies. Corporate Governance: An International Review 15(2):223-238. |
|
|
Elkalla T (2017). An Empirical Investigation of Earnings Management in the MENA Region, (Unpublished doctoral thesis). Retrieved from: |
|
|
Fama E, Jensen M (1983). Separation of ownership and control. Journal of Law and Economics 26:301-325. |
|
|
Fields TD, Lys TZ, Vincent L (2001). Empirical research on accounting choice. Journal of Accounting and Economics 31(1):255-307. |
|
|
Francis B, Hasan I, Li L (2016). A cross-country study of legal-system strength and real earnings management. Journal of Accounting and Public Policy 35(5):477-512. |
|
|
Francis J, Michas P, Seavey S (2013). Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries. Contemporary Accounting Research 30(1):325-355. |
|
|
Francis JR, Wang D (2008). The joint effect of investor protection and Big 4 audits on earnings quality around the world. Contemporary accounting research 25(1):157-191. |
|
|
Garrod N, Ratej PS, Valentincic A (2007). Political cost (dis) incentives for earnings management in private firms: 1-39. |
|
|
Giacomelli S, Trento S (2005). Proprietà, controllo e trasferimenti nelle imprese italiane. Cosa è cambiato nel decennio 1993-2003? (Ownership, control and acquisition of Italian firms. What is happened in the period 1993-2003?). Banca d'Italia (Bank of Italy), Temi di discussione n. 50. |
|
|
Graham JR, Harvey CR, Rajgopal S (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1):3-73. |
|
|
Grimaldi F, Muserra AL (2017). The Effect of the Ownership Concentration on Earnings Management. Empirical Evidence from the Italian Context. Corporate Ownership & Control 14(3-1):236-248. |
|
|
Gul FA, Fung SYK, Jaggi B (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise. Journal of accounting and Economics 47(3):265-287. |
|
|
Healy PM, Wahlen JM (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons 13(4):365-383. |
|
|
Hoang K, Phung T (2019). The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms. Economics and Sociology 12:299-312. |
|
|
Hope OK, Langli J, Thomas W (2012). Agency conflicts and auditing in private firms, Accounting, Organizations and Society 37(7):500-517. |
|
|
Jaggi B, Tsui J (2007). Insider trading earnings management and corporate governance: Empirical evidence based on Hong Kong Firms. Journal of International Financial Management and Accounting 18(3):192-222. |
|
|
Jensen MC, Meckling WH (1976). Theory of the Firm: Managerial Behavior, Agency and Ownership Structure. Journal of Financial Economics 3(4):305-360. |
|
|
Jensen MC (1986). Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. American Economic Review 76(2):323-329. |
|
|
Jones J (1991). Earnings management during import relief investigations. Journal of Accounting Research 29:193-228. |
|
|
Karjalainen J (2015). Essays on Earnings Management in Private Firms, University of Eastern Finland. Available at |
|
|
Kasznik R (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37:57-81. |
|
|
Kim Y, Liu C, Rhee, SG (2003). The effect of firm size on earnings management. Working paper, University of Hawaii. Available at |
|
|
Kothari SP, Leone AJ, Wasley C (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1):163-197. |
|
|
Krishnan GV (2003). Does big 6 auditor industry expertise constrain earnings management?. Accounting Horizons 17:1-16. |
|
|
Lamb M, Nobes C, Roberts A (1998). International variations in the connections between tax and financial reporting. Accounting and Business Research 28:173-188. |
|
|
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 P (2003). Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics 69(3):505-527. |
|
|
Mafrolla E, D'Amico E (2017). Borrowing capacity and earnings management: An analysis of private loans in private firms. Journal of Accounting and Public Policy 36(4):284-301. |
|
|
Mariani L, Tettamanzi P, Corno F (2010). External Auditing vs Statutory Committee Auditing: the Italian Evidence. International Journal of Auditing 14:25-40. |
|
|
Marques M, Rodrigues L, Craig R (2011). Earnings management induced by tax planning: The case of Portuguese private firms. Journal of International Accounting, Auditing and Taxation 20(2):83-96. |
|
|
Moreira JAC (2006). Are financing needs a constraint to earnings management? Evidence from private Portuguese firms. CETE discussion papers 0610, Faculdade de Economia, Universidade do Porto, unpublished results. |
|
|
Omid AM (2015). Qualified audit opinion, accounting earnings management and real earnings management: Evidence from Iran. Asian Economic and Financial Review 5(1):46-57. |
|
|
Petersen MA (2009). Estimating standard errors in finance panel data sets: comparing approaches. The Review of Financial Studies 22(1):435-480. |
|
|
Poli S (2013a). Small-sized companies' earnings management: Evidence from Italy. International Journal of Accounting and Financial Reporting 3(2):93-109. |
|
|
Poli S (2013b). The Italian unlisted companies' earnings management practices: The impacts of fiscal and financial incentives. Research Journal of Finance and Accounting 4(11):48-60. |
|
|
Poli S (2015). The links between accounting and tax reporting: The case of the bad debt expense in the Italian context. International Business Research 8(5):93-100. |
|
|
Roychowdhury S (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3):335-370. |
|
|
Schipper K (1989). Commentary on Earnings Management. Accounting Horizons 3(4):91-102. |
|
|
Shleifer A, Vishny RW (1997). A survey of Corporate Governance. Journal of Finance 52:737-783. |
|
|
Subramanyam KR (1996). The pricing of discretionary accruals. Journal of Accounting and Economics 22(1-3):249-281. |
|
|
Swai JP, Mbogela CS (2016). Accrual-based versus real earnings management, the effect of ownership structure: evidence from East Africa. ACRN Oxford Journal of Finance and Risk Perspectives 5(2):121-140. |
|
|
Swastika DLT (2013). Corporate governance, firm size, and earning management: Evidence in Indonesia stock exchange. IOSR Journal of Business and Management 10(4):77-82. |
|
|
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. |
|
|
Valentincic A, Novak A, Kosi U (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe 14(3):358-387. |
|
|
Van Tendeloo B, Vanstraelen A (2008). Earnings management and audit quality in Europe: Evidence from the private client segment market. European Accounting Review 17(3):447-469. |
|
|
Vander BH, Willekens M (2004). Evidence on audit-quality differentiation in the private client segment of the Belgian audit market. European Accounting Review 13:501-522. |
|
|
Watts R, Zimmerman J (1986). Positive accounting theory. Englewood Cliffs, New Jersey: Prentice-Hall. |
|
|
Wu Q, Robin A (2012). Firm growth and the pricing of discretionary accruals. Review of Quantitative Finance and Accounting, Forthcoming. |
|
|
Yang CY, Lai HN, Tan BL (2008). Managerial Ownership Structure and Earnings Management. Journal of Financial Reporting and Accounting 6(1):35-53. |
|
|
Zang A (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Accounting Review 87(2):675-803. |
|
|
Zhou J, Elder RJ (2004). Audit quality and earnings management by seasoned equity offering firms. Asia-Pacific. Journal of Accounting and Economics 11(2):95-120. |
|
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
