FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3190351376> ?p ?o ?g. }

• W3190351376 endingPage "155" @default.
• W3190351376 startingPage "139" @default.
• W3190351376 abstract "The extant literature links manageress incentives to earnings management. It has globally accounted for the collapse of some well-known, established firms, since it depicts a low financial reporting quality. This study employed data from the 77 nonfinancial firms listed on the Nigerian Stock Exchange for the period 2013-2019 in order to examine the determinants of earnings management. The result showed strong evidence of an incentive to manage earnings. Profitability (Return on Assets - ROA) and the size of a firm have a strong positive impact on earnings management, while the non-debt tax shield and operating cash flows have a strong negative influence on earnings management. The study suggests that external stakeholders should observe a firm's factors influencing its assets, non-debt tax shield and operating cash flows (such as accelerating/delaying cash receipts/payment through the use of credit sales and granting discounts), these being the crucial factors influencing earnings management even when the firm is increasing in size. Management should minimally use the above-mentioned factors of a firm as an earnings management instrument" @default.
• W3190351376 created "2021-08-16" @default.
• W3190351376 creator A5085970292 @default.
• W3190351376 date "2021-01-01" @default.
• W3190351376 modified "2023-10-18" @default.
• W3190351376 title "Determinants of earnings management: The study of Nigerian nonfinancial companies" @default.
• W3190351376 cites W1856219535 @default.
• W3190351376 cites W1976590336 @default.
• W3190351376 cites W1988846617 @default.
• W3190351376 cites W2062651224 @default.
• W3190351376 cites W2098307847 @default.
• W3190351376 cites W2114965963 @default.
• W3190351376 cites W2204191113 @default.
• W3190351376 cites W2286947249 @default.
• W3190351376 cites W2319570427 @default.
• W3190351376 cites W2323678075 @default.
• W3190351376 cites W2330990918 @default.
• W3190351376 cites W2566559410 @default.
• W3190351376 cites W2593224756 @default.
• W3190351376 cites W2749333017 @default.
• W3190351376 cites W2799415089 @default.
• W3190351376 cites W2800633228 @default.
• W3190351376 cites W2802175826 @default.
• W3190351376 cites W2810485106 @default.
• W3190351376 cites W2911207026 @default.
• W3190351376 cites W2942132844 @default.
• W3190351376 cites W2955257216 @default.
• W3190351376 cites W2955843506 @default.
• W3190351376 cites W2969216107 @default.
• W3190351376 cites W3092326682 @default.
• W3190351376 cites W3122318216 @default.
• W3190351376 cites W3122747710 @default.
• W3190351376 cites W3123417896 @default.
• W3190351376 cites W3124321936 @default.
• W3190351376 cites W3124434612 @default.
• W3190351376 cites W3124531144 @default.
• W3190351376 cites W3124595561 @default.
• W3190351376 cites W3125792879 @default.
• W3190351376 cites W3125844731 @default.
• W3190351376 cites W3149599830 @default.
• W3190351376 cites W4233984847 @default.
• W3190351376 doi "https://doi.org/10.5937/ekonhor2102139e" @default.
• W3190351376 hasPublicationYear "2021" @default.
• W3190351376 type Work @default.
• W3190351376 sameAs 3190351376 @default.
• W3190351376 citedByCount "1" @default.
• W3190351376 countsByYear W31903513762022 @default.
• W3190351376 crossrefType "journal-article" @default.
• W3190351376 hasAuthorship W3190351376A5085970292 @default.
• W3190351376 hasBestOaLocation W31903513761 @default.
• W3190351376 hasConcept C100001284 @default.
• W3190351376 hasConcept C10138342 @default.
• W3190351376 hasConcept C117131394 @default.
• W3190351376 hasConcept C120527767 @default.
• W3190351376 hasConcept C121955636 @default.
• W3190351376 hasConcept C129361004 @default.
• W3190351376 hasConcept C144133560 @default.
• W3190351376 hasConcept C162324750 @default.
• W3190351376 hasConcept C163428354 @default.
• W3190351376 hasConcept C166819830 @default.
• W3190351376 hasConcept C172008318 @default.
• W3190351376 hasConcept C175444787 @default.
• W3190351376 hasConcept C200870193 @default.
• W3190351376 hasConcept C2776218570 @default.
• W3190351376 hasConcept C2781009383 @default.
• W3190351376 hasConcept C2781426361 @default.
• W3190351376 hasConcept C29122968 @default.
• W3190351376 hasConcept C4577558 @default.
• W3190351376 hasConcept C551662922 @default.
• W3190351376 hasConcept C556758197 @default.
• W3190351376 hasConcept C73283319 @default.
• W3190351376 hasConcept C74939039 @default.
• W3190351376 hasConceptScore W3190351376C100001284 @default.
• W3190351376 hasConceptScore W3190351376C10138342 @default.
• W3190351376 hasConceptScore W3190351376C117131394 @default.
• W3190351376 hasConceptScore W3190351376C120527767 @default.
• W3190351376 hasConceptScore W3190351376C121955636 @default.
• W3190351376 hasConceptScore W3190351376C129361004 @default.
• W3190351376 hasConceptScore W3190351376C144133560 @default.
• W3190351376 hasConceptScore W3190351376C162324750 @default.
• W3190351376 hasConceptScore W3190351376C163428354 @default.
• W3190351376 hasConceptScore W3190351376C166819830 @default.
• W3190351376 hasConceptScore W3190351376C172008318 @default.
• W3190351376 hasConceptScore W3190351376C175444787 @default.
• W3190351376 hasConceptScore W3190351376C200870193 @default.
• W3190351376 hasConceptScore W3190351376C2776218570 @default.
• W3190351376 hasConceptScore W3190351376C2781009383 @default.
• W3190351376 hasConceptScore W3190351376C2781426361 @default.
• W3190351376 hasConceptScore W3190351376C29122968 @default.
• W3190351376 hasConceptScore W3190351376C4577558 @default.
• W3190351376 hasConceptScore W3190351376C551662922 @default.
• W3190351376 hasConceptScore W3190351376C556758197 @default.
• W3190351376 hasConceptScore W3190351376C73283319 @default.
• W3190351376 hasConceptScore W3190351376C74939039 @default.
• W3190351376 hasIssue "2" @default.
• W3190351376 hasLocation W31903513761 @default.
• W3190351376 hasOpenAccess W3190351376 @default.
• W3190351376 hasPrimaryLocation W31903513761 @default.

• next