Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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Abnormal accounting accrual Management by internal and external Market Discipline: The case of Tunisian banks in the context of the ‘Arab Spring’ [PDF]
ACRN Journal of Finance and Risk Perspectives, 2019 Problem/Relevance: This paper deals with such market disciplinary factors as shareholder ownership, audit committee composition and Basel III prudential regulation affecting accounting manipulation measured by abnormal accruals in Tunisian banks in the ...
Mohamed Sadok Gassouma
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Sentiment and Accruals Earnings Management: Does Governance and Regulatory Environment Matter?
American Business Review, 2023 This paper examines the implications of firm-level governance mechanisms and the regulatory environment on the relationship between investor sentiment and accrual-based earnings management.
Kakul Modani +3 more
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Effect of Accrual-based and real Earnings Management on Firm Value: A Case Study of Companies listed on the Tehran Stock Exchange [PDF]
تحقیقات مالی, 2021 Objective: To attract investors, firms should keep their values attractive. If the value of the company decreases, the trust of investors in the company will also decrease.
Younes Nobakht, Melek Acar
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The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
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A study on relationship between abnormal accruals and future profitability: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents an empirical investigation to study the relationship between future profitability and abnormal accruals on selected firms from Tehran Stock Exchange (TSE). The study selects 223 firms from TSE market over the period 2007-2011.
Mohammad Khodaei Valahzaghard +1 more
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The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2018 This study examines the relation of conditional and non-conditional persistence of earning components to abnormal returns. The conditional persistence has been calculated using the concept of investors’ over-reaction towards accruals and their under ...
Mohsen Sadeghi +2 more
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PLoS ONE, 2022 This work uses long-term operating accruals, rather than current, as an accounting measure to identify major anomalies. Past and abundant accounting and financial literature associates anomalies with problems of reliability and assigns lower reliability ...
Alberto Sandoval +2 more
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