Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan
Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To...
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| Autor*in: |
Imran Said a Imran Said [verfasserIn] Dr. Imran Riaz Malik b Imran Riaz Malik [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2021 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: NUST Business Review - National University of Sciences and Technology, Islamabad, 2023, 2(2021), 2 |
|---|---|
| Übergeordnetes Werk: |
volume:2 ; year:2021 ; number:2 |
| Links: |
Link aufrufen |
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| DOI / URN: |
10.37435/nbr-20-0018 |
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DOAJ100086748 |
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| 520 | |a Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. | ||
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10.37435/nbr-20-0018 doi (DE-627)DOAJ100086748 (DE-599)DOAJef7b8dc7138146f1b7cd49d090bf0cbb DE-627 ger DE-627 rakwb eng HF5001-6182 Imran Said a Imran Said verfasserin aut Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. earnings management (em); real earnings management (rem); accrual management (am); country-level political risk ifrs; Business Dr. Imran Riaz Malik b Imran Riaz Malik verfasserin aut In NUST Business Review National University of Sciences and Technology, Islamabad, 2023 2(2021), 2 (DE-627)DOAJ090661524 27076601 nnns volume:2 year:2021 number:2 https://doi.org/10.37435/nbr-20-0018 kostenfrei https://doaj.org/article/ef7b8dc7138146f1b7cd49d090bf0cbb kostenfrei https://nbr.nust.edu.pk/index.php/nbr/article/view/14 kostenfrei https://doaj.org/toc/2707-6598 Journal toc kostenfrei https://doaj.org/toc/2707-6601 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_62 GBV_ILN_148 AR 2 2021 2 |
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10.37435/nbr-20-0018 doi (DE-627)DOAJ100086748 (DE-599)DOAJef7b8dc7138146f1b7cd49d090bf0cbb DE-627 ger DE-627 rakwb eng HF5001-6182 Imran Said a Imran Said verfasserin aut Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. earnings management (em); real earnings management (rem); accrual management (am); country-level political risk ifrs; Business Dr. Imran Riaz Malik b Imran Riaz Malik verfasserin aut In NUST Business Review National University of Sciences and Technology, Islamabad, 2023 2(2021), 2 (DE-627)DOAJ090661524 27076601 nnns volume:2 year:2021 number:2 https://doi.org/10.37435/nbr-20-0018 kostenfrei https://doaj.org/article/ef7b8dc7138146f1b7cd49d090bf0cbb kostenfrei https://nbr.nust.edu.pk/index.php/nbr/article/view/14 kostenfrei https://doaj.org/toc/2707-6598 Journal toc kostenfrei https://doaj.org/toc/2707-6601 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_62 GBV_ILN_148 AR 2 2021 2 |
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10.37435/nbr-20-0018 doi (DE-627)DOAJ100086748 (DE-599)DOAJef7b8dc7138146f1b7cd49d090bf0cbb DE-627 ger DE-627 rakwb eng HF5001-6182 Imran Said a Imran Said verfasserin aut Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. earnings management (em); real earnings management (rem); accrual management (am); country-level political risk ifrs; Business Dr. Imran Riaz Malik b Imran Riaz Malik verfasserin aut In NUST Business Review National University of Sciences and Technology, Islamabad, 2023 2(2021), 2 (DE-627)DOAJ090661524 27076601 nnns volume:2 year:2021 number:2 https://doi.org/10.37435/nbr-20-0018 kostenfrei https://doaj.org/article/ef7b8dc7138146f1b7cd49d090bf0cbb kostenfrei https://nbr.nust.edu.pk/index.php/nbr/article/view/14 kostenfrei https://doaj.org/toc/2707-6598 Journal toc kostenfrei https://doaj.org/toc/2707-6601 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_62 GBV_ILN_148 AR 2 2021 2 |
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10.37435/nbr-20-0018 |
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verfasserin |
| title_sort |
country-level risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan |
| callnumber |
HF5001-6182 |
| title_auth |
Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan |
| abstract |
Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. |
| abstractGer |
Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. |
| abstract_unstemmed |
Abstract The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our desire objectives, we used a panel sample of 197 Pakistani firms for a period of 13 years (2007-2019). To measure REM, we follow Roychowdhury (2006) and to measure AM, we follow Jones (1991) and modified Jones (1995) model. For data analysis, we used simultaneous equation modelling and ordinary least square (OLS) regression with time and firm fixed effects. The results indicate that when the cost associated with REM(AM) increases, the firm’s inclination towards AM(REM) decreases which suggests that managers use both REM and AM approaches as substitutes of one another. Further, the results show that country-level political risks positively affect real REM while it has insignificant effect on AM. Moreover, the adoption of IFRS as accounting standards does not have any effect on the earnings management in Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how manager use to adopt REM and AM in the highly regulated industries i.e., financial and services industries, also provides a promising opportunity for future research. |
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Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan |
| url |
https://doi.org/10.37435/nbr-20-0018 https://doaj.org/article/ef7b8dc7138146f1b7cd49d090bf0cbb https://nbr.nust.edu.pk/index.php/nbr/article/view/14 https://doaj.org/toc/2707-6598 https://doaj.org/toc/2707-6601 |
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Dr. Imran Riaz Malik b Imran Riaz Malik |
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HF - Commerce |
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10.37435/nbr-20-0018 |
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| up_date |
2024-07-04T01:31:13.187Z |
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