The accrual earnings management is

The accrual earnings management is associated to the manipulation through choosing
different accounting procedures and methods selection procedure without modifying in cash
flow, which comply with GAAP (Li et al., 2010). On the other hand, real activities earnings
management is influencing accounting earnings through changing the time of investing
financing, or other operating arrangements, consequently changes the cash flow in order to
influence the financial reporting (Gunny, 2010). According to Roychowdhury (2006),”Real
activities manipulation is defined as departures from normal operational practices, motivated
by managers’ desire to mislead at least some stakeholders into believing certain financial

ผลลัพธ์ (แอฟริกา) 1:

Aanwas verdienste Die bestuur is verbonde aan die manipulasie deur die keuse van
verskillende rekeningkundige metodes en prosedures in keuringsprosedure sonder om die wysiging Kontant
vloei, wat voldoen aan AARP (Li et al., 2010 die). Aan die ander kant, Real verdienste aktiwiteite
is Management rekeningkundige verdienste beïnvloed deur die verandering van die tyd van 'n Belegging
Finansiering, bedryfstelsel of ander reëlings gevolglik verander in die Orde van kontantvloei
invloed die Finansiële Rapporteringstandaarde (Gunny, 2010). Volgens Roychowdhury (2006), "Real
word manipulasie aktiwiteite gedefinieer as afwykings van normale operasionele praktyke, gemotiveer
deur 'n begeerte Managers 'ten minste 'n paar belanghebbendes glo sekere In Finansiële mislei.