Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management

Farzin Rezaei; Hamed Esmaeilnozar; Abbas Khodaparast Salekmoalemy

Volume 6, Issue 3 , May 2022, , Pages 25-53

http://dx.doi.org/10.30699/ijf.2022.286248.1234

Abstract
  Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective. Firms with a low level of debt tend to have few or no restrictive ...  Read More

The Relationship between Corporate Reputation and Different Types of Earnings Management

Morteza Zakerian; Habibollah Nakhae; Mahdi Salehi

Volume 5, Issue 1 , January 2021, , Pages 1-30

http://dx.doi.org/10.30699/ijf.2021.123038

Abstract
  The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount ...  Read More