دانلود مقاله تغییر مدیریت سود واقعی با صنعت
مقدمه
مروری بر مطالعات و توسعه فرضیه
طراحی و روش تحقیق
نتایج
نتیجه گیری
منابع
Introduction
Literature review and Hypothesis development
Research Design and Methodology
Results
Conclusions
References
Introduction
Introduction Prior research has discussed real earnings management practices according to several themes such as R&D investment (e.g. Gunny,2005), performance (e.g. Leggett et al.,2009; Kumar et al.,2020), leverage (e.g. Zamri, et al.,2013), governance (e.g. Ge and Kim, 2014; Tabassum et al.,2015; Cheng et al.,2016), institutional ownership stability(e.g. Sakaki et al.,2017; AL-Duais et al.,2021; Siraji,2021), CFO and CEO reimbursement (e.g. Zhou et al.,2018), earnings quality (e.g. Li,2019),social responsibility reporting (e.g. Ghaleb et al.,2021), managerial ability (e.g. Oskouei et al.,2021), market value (e.g. Bansal, et al.,2021).However, the results of previous studies vary according to environment, cultural factors, regulations besides the differences concerning the scope and analysis. Moreover, to the best of knowledge the extant accounting research does not discuss the key differences among industries regarding the occurrence of real earnings management practices from emerging markets perspectives.
Conclusions
Conclusions The research aims to examine the differences among listed companies in the Egyptian Stock Exchange concerning real earnings management practices through the period 2012-2020.The sample includes 180 observations within seven industries which are Communication, Foods, Travel, Real estate, Chemical, Basic Resources and Personnel and home during the period. Real earning management was measured according to the absolute values of residuals and unstandardized residuals that derived from the regression model of production costs.