Motives of Earnings Management

Diri, Malek El

doi:10.1007/978-3-319-62686-4_4

Cited by 8 publications

(10 citation statements)

References 264 publications

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“…(Lewellen & Lewellen, 2016) changed the Jones model somewhat by substituting the modification in cashaccompanying revenues (henceforth) for REV. According to (El Diri, 2017), the altered Jones model outperforms the paradigm and the three additional less advanced models. Even though several studies have questioned the truthfulness of the Jones models or presented different theories, scholars have seldom disputed their popularity.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Dividend and Tax Avoidance on Earning Management of Companies

Maqsood,

Shahid,

Rehman

2024

BBE

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Using a sample covering practically all dividend-paying oil and gas companies companies in Pakistan during 2011–2020, we document that earnings management in these companies is driven by two concurrent forces: the willingness to pay (tax-exempt) dividends and avoiding unnecessary company income tax. Moreover, we show that the need for income increasing earnings management enabling current dividend distribution is mitigated by the amount of retained earnings from prior years. This article adds to the existing literature by providing empirical evidence for dividend and tax-driven earnings management in private oil and gas companies facing neither political pressures nor capital market incentives for earnings disclosures.

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Section: Literature Reviewmentioning

confidence: 99%

The Impact of Dividend and Tax Avoidance on Earning Management of Companies

Maqsood,

Shahid,

Rehman

2024

BBE

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“…This is as a form of corporate management responsibility to stakeholders to report the corporate's performance during a certain period (Sri Wahyuni Nur, 2020). (Diri, 2017) Earning management means management disclose the financial report deliberately to intervene the content of financial report aimed to gain profits or only to facilitate the corporate operational.…”

Section: Earning Managementmentioning

confidence: 99%

Could Earning Management Moderate the Effect of Csr, GCG and Leverage Towards Tax Aggresiveness?

Amelia

Mulya

2022

DIJEMSS

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Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.

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“…Firstly, the study contributes to the earnings management literature that examine the role of digital technology and innovations for the persistence of earnings management. Unlike prior studies that examine the case of Fintech and blockchain (El Diri, 2020; Yu et al , 2018; Ozili, 2022a), this study focusses on the role of CBDC for the persistence of earnings management in the banking sector. Secondly, this paper extends the motives offered in the literature for bank earnings management behavior.…”

Section: Introductionmentioning

confidence: 99%

Central bank digital currency and bank earnings management using loan loss provisions

Ozili¹

2023

DPRG

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Purpose This paper aims to analyse the role of central bank digital currency (CBDC) in bank earnings management and focus on how CBDC activity might influence banks to engage in accrual earnings management using loan loss provisions (LLPs) and the implications for earnings quality. Design/methodology/approach The paper used conceptual discourse analysis to explain the role of CBDC in bank earnings management. Findings Banks will use accruals, such as LLPs, to manage earnings when CBDC-induced bank disintermediation leads to a reduction in bank deposits, a reduction in bank lending and a likely reduction in reported earnings. Bank managers will mitigate the reduction in reported earnings by lowering discretionary LLPs to increase reported earnings. Originality/value The recent emergence of CBDC in the digital currency universe has led to increased research interest on the role of CBDC in corporations and society. This study contributes to the literature by focusing on banks, and examining the effect of CBDC on bank earnings management.

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Motives of Earnings Management

Cited by 8 publications

References 264 publications

The Impact of Dividend and Tax Avoidance on Earning Management of Companies

The Impact of Dividend and Tax Avoidance on Earning Management of Companies

Could Earning Management Moderate the Effect of Csr, GCG and Leverage Towards Tax Aggresiveness?

Central bank digital currency and bank earnings management using loan loss provisions

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