Business strategy and earnings management: financial versus non-financial firms

Al Mawaali, T, Al Hashar, ONK, Al Alawi, N, Dalwai, T ORCID: https://orcid.org/0000-0001-5754-5384, Mohammadi, SS and Ben Maaouia, M, 2024. Business strategy and earnings management: financial versus non-financial firms. In: Hamdan, A, Alareeni, B and Khamis, R, eds., Digital technology and changing roles in managerial and financial accounting: theoretical knowledge and practical application. Leeds: Emerald Publishing Limited, pp. 129-139. ISBN 9781804559734

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Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

Item Type:	Chapter in book
Creators:	Al Mawaali, T., Al Hashar, O.N.K., Al Alawi, N., Dalwai, T., Mohammadi, S.S. and Ben Maaouia, M.
Publisher:	Emerald Publishing Limited
Place of Publication:	Leeds
Date:	29 January 2024
ISBN:	9781804559734
Identifiers:	Number Type 10.1108/s1479-351220240000036013 DOI 1878904 Other
Rights:	Copyright © 2024 Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia. This AAM is provided for your own personal use only. It may not be used for resale, reprinting, systematic distribution, emailing, or for any other commercial purpose without the permission of the publisher.
Divisions:	Schools > Nottingham Business School
Record created by:	Laura Ward
Date Added:	04 Apr 2024 14:34
Last Modified:	04 Apr 2024 14:34
URI:	https://irep.ntu.ac.uk/id/eprint/51194

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