Browsing Dept. of Accounting by Subject "Earnings management"

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Corporate governance reform and family firms: Evidence from an emerging economy

Razzaque, Rushdi MR; Ali, Muhammad Jahangir; Mather, Paul (Pacific-Basin Finance Journal, 2020)

We investigate the comparative effectiveness of board independence in constraining Real Earnings Management (REMs) in family and non-family firms in the context of corporate governance reform in Bangladesh. In contrast to ...
Earnings Management: An Analysis on Textile Sector of Bangladesh

Razzaque, RMR; Rahman, MZ; Salat, A (The Cost and Management, 2007)

This paper evaluates the earnings management in the textile sector of Bangladesh. The modified Jones Model has been used in detecting earnings management, which incorporates the change in revenue in measuring discretionary ...