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All Journal ETIKONOMI Indonesian Capital Market Review
Bhutto, Niaz Ahmed
Unknown Affiliation
Economics, Econometrics & Finance

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Impact of Earnings Management Practices on Stock Return Bhutto, Niaz Ahmed; Shaique, Muhammad; Kanwal, Sahar; Matlani, Anjlee
The Indonesian Capital Market Review Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper investigates the impact of earnings management (real and accrual) on stock returns ofPakistan stock exchange (PSX) listed companies. The study is done by testing a separate relationship of accrual and real earnings management and their collective relationship with the stock return. The study is conducted on 3900 firm-year observations from the non-financial PSX listed companies for the sample period 2005-17. The findings of the study show that a significant and negative relationship exists between stock returns and real and accrual earnings management. Moreover, the combined impact of real and accrual earnings management on stock return is also found to be significantly negative. This paper could prove a valuable addition to the knowledge of investors because investors can more or less price accrual earning management.
Bitcoin, Economic Freedom, and Underground Economies: A Tax Evasion Nexus Bhutto, Niaz Ahmed; Nawaz, Allah Ditta; Khan, Shabeer
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.42345

Abstract

Research Originality: Our research uniquely integrates the dimension of economic freedom to assess its moderating effect on tax evasion in G-7 countries. This study also provides the latest tax evasion estimates in G-7 countries using the currency demand approach to measure the effectiveness of policies employed by the regulators to reduce large numbers of tax evasion. Research Objectives: This study estimates tax evasion in G-7 countries and measures the impact of cryptocurrencies on tax evasion at different levels of economic freedom. Research Method: This study employs the Currency Demand Approach to estimate tax evasion and then utilizes asymmetric/symmetric panel techniques (ARDL/NARDL) to confirm the impact of cryptocurrencies and all indicators of economic freedom on tax evasion. Empirical Results: Our investigation unveils that cryptocurrencies significantly impact tax evasion. This study also finds economic freedom indicators' asymmetric/symmetric impact and confirms the moderating impact. Economic freedom indicators significantly increase/decrease the impact of cryptocurrencies on tax evasion. Implications: Cryptocurrencies may be given due importance while drafting tax-related policies, and policymakers must maintain the optimum levels of economic freedom where cryptocurrencies do not support tax evasion.  JEL Classification: H26, E42, O17, E26, C33
Co-Authors Kanwal, Sahar Khan, Shabeer Matlani, Anjlee Nawaz, Allah Ditta Shaique, Muhammad