Objective: Understanding the importance of earnings management is essential for internal and external users of financial statements. Some see this as a legal practice, while others see it as illegal manipulation of profits. Iran is no exception to the damage and growth of this economic phenomenon, so the first thing that crystallizes in the minds of some members of society is the question: What…
The objective of this research is to study the influence of Working Capital Management (WCM) and its components on a firm’s Financial Performance (FP). In addition, it aims to examine the moderating consequence of Earnings management (EM) on the association between WCM and the firm’s FP. For the five-year study period from 2014 to 2018, a sample of 61 companies registered on the Egyptian …