{"id":"https://openalex.org/W2974758154","doi":"https://doi.org/10.9734/jemt/2019/v24i630181","title":"Earning Management: From Agency and Signalling Theory Perspective in Ethiopia","display_name":"Earning Management: From Agency and Signalling Theory Perspective in Ethiopia","publication_year":2019,"publication_date":"2019-09-19","ids":{"openalex":"https://openalex.org/W2974758154","doi":"https://doi.org/10.9734/jemt/2019/v24i630181","mag":"2974758154"},"language":"en","primary_location":{"id":"doi:10.9734/jemt/2019/v24i630181","doi":"https://doi.org/10.9734/jemt/2019/v24i630181","is_oa":true,"landing_page_url":"https://doi.org/10.9734/jemt/2019/v24i630181","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Management and Trade","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.9734/jemt/2019/v24i630181","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084505598","display_name":"Kirubel Asegdew Yimenu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210085988","display_name":"Wolkite University","ror":"https://ror.org/009msm672","country_code":"ET","type":"education","lineage":["https://openalex.org/I4210085988"]}],"countries":["ET"],"is_corresponding":false,"raw_author_name":"Kirubel Asegdew Yimenu","raw_affiliation_strings":["Department of Accounting and Finance, Wolkite University, Wolkite, Ethiopia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Wolkite University, Wolkite, Ethiopia","institution_ids":["https://openalex.org/I4210085988"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039065681","display_name":"Sitina Akmel Surur","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210085988","display_name":"Wolkite University","ror":"https://ror.org/009msm672","country_code":"ET","type":"education","lineage":["https://openalex.org/I4210085988"]}],"countries":["ET"],"is_corresponding":false,"raw_author_name":"Sitina Akmel Surur","raw_affiliation_strings":["Department of Accounting and Finance, Wolkite University, Wolkite, Ethiopia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Wolkite University, Wolkite, Ethiopia","institution_ids":["https://openalex.org/I4210085988"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210085988"],"apc_list":null,"apc_paid":null,"fwci":8.2915,"has_fulltext":false,"cited_by_count":34,"citation_normalized_percentile":{"value":0.97105683,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"24","issue":"6","first_page":"1","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9909999966621399},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9980000257492065},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.9810000061988831},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.652999997138977},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.996999979019165},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.7730000019073486},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.800000011920929},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.531000018119812}],"concepts":[{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.7219629883766174},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.618446946144104},{"id":"https://openalex.org/C2778971194","wikidata":"https://www.wikidata.org/wiki/Q1664551","display_name":"Insider","level":2,"score":0.5381209850311279},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.5380076766014099},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5157337784767151},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5059770941734314},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.4638485908508301},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4371783435344696},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.428072065114975},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3875262141227722},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2909838557243347},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.20092123746871948},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.09591957926750183},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.9734/jemt/2019/v24i630181","doi":"https://doi.org/10.9734/jemt/2019/v24i630181","is_oa":true,"landing_page_url":"https://doi.org/10.9734/jemt/2019/v24i630181","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Management and Trade","raw_type":"journal-article"},{"id":"pmh:oai:journaljemt.com:article/795","doi":null,"is_oa":true,"landing_page_url":"https://journaljemt.com/index.php/JEMT/article/view/795","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2456-9216","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-05358276v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-05358276","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Economics, Management and Trade, 2019, 24 (6), pp.1-12","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.9734/jemt/2019/v24i630181","doi":"https://doi.org/10.9734/jemt/2019/v24i630181","is_oa":true,"landing_page_url":"https://doi.org/10.9734/jemt/2019/v24i630181","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Management and Trade","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W110263766","https://openalex.org/W1966471293","https://openalex.org/W1986187321","https://openalex.org/W2002533153","https://openalex.org/W2013427125","https://openalex.org/W2024860859","https://openalex.org/W2030774206","https://openalex.org/W2041676624","https://openalex.org/W2090650059","https://openalex.org/W2103293455","https://openalex.org/W2119956113","https://openalex.org/W2139203297","https://openalex.org/W2141063186","https://openalex.org/W2166088961","https://openalex.org/W2178600122","https://openalex.org/W2180206835","https://openalex.org/W2258949817","https://openalex.org/W2321113091","https://openalex.org/W2341594959","https://openalex.org/W2739129128","https://openalex.org/W2752617332","https://openalex.org/W3013989018","https://openalex.org/W3121234995","https://openalex.org/W3121683400","https://openalex.org/W3122547505","https://openalex.org/W3122859634","https://openalex.org/W3124170598","https://openalex.org/W3124321936","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W3045792319","https://openalex.org/W7038113036","https://openalex.org/W7037950194","https://openalex.org/W2260899259","https://openalex.org/W1604275202","https://openalex.org/W7062519488","https://openalex.org/W4408134920","https://openalex.org/W2579871389","https://openalex.org/W2744607289","https://openalex.org/W321969117"],"abstract_inverted_index":{"Aims:":[0],"To":[1],"examine":[2],"earning":[3,20,121,141,154,168,181],"management":[4,21,155,169,185],"from":[5,63,89,170],"agency":[6,106,150],"and":[7,55,110,116,149,172,188,219],"signalling":[8,24,126,148,171],"theory":[9,12,25,107,127,174,192],"perspectives.":[10],"Agency":[11,173],"was":[13,52,102,203],"used":[14,76],"as":[15],"a":[16,136],"clogging":[17],"factor":[18],"for":[19,34,96,125],"practice":[22],"whereas,":[23],"relates":[26],"to":[27,30,68,94],"managements":[28],"intention":[29],"reflect":[31],"insider":[32],"information":[33,214],"the":[35,40,43,64,90,133,201],"market.":[36],"Study":[37],"Design:":[38],"Considering":[39],"nature":[41],"of":[42,57,66,80,92,132,184],"problem,":[44],"explanatory":[45],"research":[46,50],"design":[47],"with":[48,140,209],"mixed":[49],"approach":[51],"employed.":[53],"Place":[54],"Duration":[56],"Study:":[58],"Sample:":[59],"large":[60,82],"manufacturing":[61,83],"companies":[62,84],"period":[65,91],"2009":[67,93],"2017,":[69],"Addis":[70,86],"Ababa,":[71],"Ethiopia.":[72],"Methodology:":[73],"The":[74,123,144],"study":[75,145,178,202],"audited":[77],"financial":[78],"reports":[79],"14":[81],"in":[85,156,197,205],"Ababa":[87],"operating":[88],"2017":[95],"which":[97],"random":[98],"effect":[99],"regression":[100],"model":[101],"used.":[103],"Results:":[104],"From":[105],"proxies,":[108],"leverage":[109],"audit":[111],"quality":[112],"had":[113,135],"significant":[114,138],"positive":[115,137],"negative":[117],"impact":[118],"respectively":[119],"on":[120,213],"management.":[122,142],"finding":[124],"proxies":[128],"showed":[129],"that,":[130],"size":[131],"firm":[134],"relationship":[139],"Conclusion:":[143],"concluded":[146],"that":[147],"theories":[151],"partially":[152],"explained":[153],"Ethiopian":[157],"Large":[158],"Manufacturing":[159],"Share":[160],"companies.":[161],"Originality/value:":[162],"There":[163],"were":[164],"numerous":[165],"studies":[166],"explaining":[167],"self-reliantly,":[175],"but":[176],"this":[177],"has":[179],"modeled":[180],"maneuver":[182],"motives":[183],"(signalling":[186],"motive)":[187],"controlling":[189],"mechanisms":[190],"(Agency":[191],"proxies)":[193],"set":[194],"by":[195],"stakeholders,":[196],"one":[198],"model.":[199],"Further,":[200],"conducted":[204],"developing":[206],"country":[207],"perspective":[208],"lower":[210],"legal":[211],"requirement":[212],"asymmetry,":[215],"higher":[216],"reporting":[217,221],"laxity":[218],"non-standard/mixed":[220],"experience.":[222]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2019-09-26T00:00:00"}