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- A. Almaqtari, Faozi, et al.
(författare)
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Earning management estimation and prediction using machine learning: A systematic review of processing methods and synthesis for future research
- 2022
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Ingår i: 2021 International Conference on Technological Advancements and Innovations (ICTAI). - : IEEE.
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Konferensbidrag (refereegranskat)abstract
- The present study highlights earning management optimization possibilities to constrain the events of earning management and financial fraud. Our study investigates the existing stock of knowledge and strand literature available on earning management and fraud detection. It aims to review systematically the methods and techniques used by prior research to determine earning management and fraud detection. The results indicate that prior research in earning management optimization is diverged among several techniques and none of these techniques has provided an ideal optimization for earning management. Further, the results reveal that earning management determinants are complex based on the type and size of business entities which complicate the optimization possibilities. The current research brings useful insights for predicting and optimization of earnings management and financial fraud. The present study has significant implications for policymakers, stock markets, auditors, investors, analysts, and professionals.
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| 2. |
- Almaqtari, Faozi A., et al.
(författare)
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The effect of corporate governance on compliance with indian accounting standards : An empirical analysis of post ifrs convergence
- 2021
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Ingår i: Journal of Governance and Regulation. - USA : Virtus InterPress. - 2220-9352 .- 2306-6784. ; 10:4, s. 40-58
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Tidskriftsartikel (refereegranskat)abstract
- This study explores the impact of corporate governance mechanisms (CGMs) of compliance with Indian Accounting Standards (Ind-AS). A sample of 70 firms listed on Bombay Stock Exchange (BSE) over a period of two years from 2016–2017 to 2017–2018 was used. The results revealed that board independence, size, expertise, size of the audit committee, expertise and independence exhibit a significant influence on compliance with Ind-AS. However, no significant effect was found regarding the board and audit committee diligence, foreign ownership and audit quality by Big-Four. The current study fills an existing gap in compliance of accounting standards and corporate governance literature in the context of the emergent market. It uses a methodology of comprehensive compliance index to evaluate the level of disclosure of Ind-AS that could generalize the results and benefit other listed firms. Finally, as a practical contribution, the present study brings useful insights and empirical evidence which are very beneficial and are of significant importance to investors, practitioners, academicians and policymakers. It is considered as one of the pioneering studies in this context and a battery for further research. The study recommends that more prominence should be given to compliance with Ind-AS and an overseeing body for compliance with Ind-AS should be created.
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