Results 91 to 100 of about 33,019 (201)

The Impact of Corporate Social Responsibility on the Use of Earnings Management in the Context of Internal Financial and Macroeconomic Factors: The Case of Lithuania

Economies
Earnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand what motives and factors lead to companies engaging in earnings management.
Diana Bachtijeva, Daiva Tamulevičienė, Rasa Subačienė   +2 more
doaj   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core  

Determining factors of earnings management based on accrual model

Jurnal Akuntansi dan Auditing Indonesia, 2021
The research objective is to find empirical evidence of the factors influencing accruals earnings management in Jakarta Islamic Index Listed Companies which include company size, leverage, company age, profitability, and board directors.
Soliyah Wulandari, Asep Dadan Suganda
doaj  

Pengaruh Adopsi Ifrs Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia [PDF]

, 2014
The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (ΔNI),center ratio of net income (ΔCF), and correlation between accrual and ...
Kurniawati, L. (Lintang), Rahmawati, R. (Rahmawati)   +1 more
core   +1 more source

Financial reporting quality of ESG firms listed in China. [PDF]

PLoS One, 2023
Wu M, Abeysekera I.
europepmc   +1 more source

China

, 1997
Economic development processes in post-1949 China can be divided into two periods. In the first, 1950-70, the economy was extensively and intensively controlled by the state with a priority for developing heavy industries.
CHOI, Shan Yu, HUI, Po Keung, LAU, Kin Chi, SIU, Pui Fei, SIU, Yun Yee, SO, Yiu Cheong, TSANG, Ka Wai   +6 more
core  

Managing earnings using classification shifting: Novel evidence from Jordan [PDF]

, 2019
open access journalIn response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification ...
Al-Haddad, Lara, Gerged, Ali, Saidat, Zaid   +2 more
core   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P., Loutskina, E., Nikolaev, V.   +2 more
core   +1 more source

Federal Employees’ Retirement System: Benefits and Financing [PDF]

, 2010
[Excerpt] Most civilian federal employees who were hired before 1984 are covered by the Civil Service Retirement System (CSRS). Under CSRS, employees do not pay Social Security taxes or earn Social Security benefits. Federal employees first hired in 1984
Isaacs, Katelin P
core   +11 more sources