{"_buckets": {"deposit": "5ddca8ab-f0d4-4e42-9533-0b991808e731"}, "_deposit": {"created_by": 20, "id": "9879", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "9879"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00009879"}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Effect of Earning Management Practices on Financial Performance in iMyanmar House Company Limited (Lin Htat Aung, 2024)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The research aims to explore the impact of earning management methods on \nfinancial performance and investigate the moderating influence of corporate governance \non financial performance in Myanmar House Company Limited. The basic data were \nobtained from a sample of 80 workers selected using a simple random sampling approach \nout of a total of 100 respondents. The secondary data were obtained from many sources \nlike textbooks, journals, articles, reports, websites, and research papers that were \npreviously conducted.  Earning management strategies include the use of accruals, \nbusiness sizes, and financial leverage. The analysis revealed that both accruals and \nbusiness size had a strong favorable impact on the financial performance of iMyanmar \nHouse Company Limited. Furthermore, corporate governance does not have a moderating \ninfluence on the links between earning management techniques and financial performance. \nTherefore, iMyanmar House should integrate accrual accounting insights into strategic \nplanning and performance management. By analyzing accrual data, the company can gain \ndeeper insights into revenue trends, cost management, and profitability."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2024-09-27"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Lin Htat Aung, EMBF-11, 9th Batch.pdf", "filesize": [{"value": "802 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 802000.0, "url": {"url": "https://meral.edu.mm/record/9879/files/Lin Htat Aung, EMBF-11, 9th Batch.pdf"}, "version_id": "95f22edc-5cb8-44af-9689-530bdb8f5689"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Thynn Thynn Myint"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Lin Htat Aung"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Lesson"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2024-06-01"}, "item_title": "Effect of Earning Management Practices on Financial Performance in iMyanmar House Company Limited (Lin Htat Aung, 2024)", "item_type_id": "21", "owner": "20", "path": ["1582965701379"], "permalink_uri": "https://meral.edu.mm/records/9879", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2024-09-27"}, "publish_date": "2024-09-27", "publish_status": "0", "recid": "9879", "relation": {}, "relation_version_is_last": true, "title": ["Effect of Earning Management Practices on Financial Performance in iMyanmar House Company Limited (Lin Htat Aung, 2024)"], "weko_shared_id": -1}