The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator

Nurmansyah, Agung

doi:10.47505/ijrss.2022.v3.4.3

IJRSS

2022

DOI: 10.47505/ijrss.2022.v3.4.3

|View full text |Cite

The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator

Agung Nurmansyah¹

Abstract: This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The resul… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2022

2023

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Corporate governance, competition and earnings management: evidence from Asian emerging economies

Shira

2022

JFRA

View full text Add to dashboard Cite

Purpose This paper aims to explore the nexus between corporate governance, competition and earnings management (EM) in Asian emerging economies. Design/methodology/approach The authors used a sample of 116 banks from 10 Asian emerging economies from 2010 to 2021. To measure corporate governance, the board size, chief executive officer duality and ownership concentration are used. Competition is captured with Herfindahl-Hirschman Index (HHI) and Lerner index (LI). Although earning management is measured through discretionary accruals. The authors use fixed effect regression for hypothesis testing. However, dynamic panel system generalised method of moments estimation is used to confirm the robustness of the results. Findings The authors find that corporate governance and competition are significantly related to earning management practices of banks in emerging Asian economies. The authors report similar outcomes with both estimation methods verifying the reliability of results. Originality/value The findings of the study have implications for corporate regulatory authorities, management and investors in the Asian emerging economies. Banks in the Asian emerging economies need to pay more attention to factors such as governance and competition to avoid EM.

show abstract

Corporate governance, competition and earnings management: evidence from Asian emerging economies

Shira

2022

JFRA

View full text Add to dashboard Cite

show abstract

Pharmacological Properties of Lagenaria Siceraria

Bishnoi,

Sharma,

Sharma

et al. 2023

JCPP

View full text Add to dashboard Cite

Lagenaria siceraria (LS), more commonly referred to as ‘bottle gourd’, is a type of vegetable that is widely cultivated and has several properties that have potential medical applications. The purpose of this review article is to provide a general summary of the pharmacological activities of L. siceraria that have been reported in a variety of investigations. The literature search was carried out by using a variety of databases, such as PubMed, Scopus, and Web of Science, along with keywords that were pertinent to the topic. This paper provides a concise summary of what is currently known about the pharmacological capabilities of L. siceraria, including its anticonvulsant, neuroprotective, hepatoprotective, hypoglycemic, antidiabetic, anticancer, and antimicrobial activity. This study alsomakes recommendations for the paths of future research. In conclusion, L. siceraria has shown a great deal of promise as a source of naturally occurring bioactive chemicals that have the potential to be exploited in the production of innovative pharmaceuticals as well as functional foods.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

hi@scite.ai

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator

Cited by 2 publications

References 0 publications

Corporate governance, competition and earnings management: evidence from Asian emerging economies

Corporate governance, competition and earnings management: evidence from Asian emerging economies

Pharmacological Properties of Lagenaria Siceraria

Contact Info

Product

Resources

About