Results 91 to 100 of about 28,588,237 (282)

Regulatory techniques governing the dischargeability of student loan debt in common law systems: Temporal restrictions, hardship‐based limitations and categorical exclusions

International Insolvency Review, EarlyView.
Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley   +1 more source

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
core   +3 more sources

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 ...
Peter F. Pope, José A. C. Moreira
core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Earnings management and corporate social responsibility [PDF]

, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca, Surroca, Jordi, Diego Prior, Prior, Diego, Tribo Gine, José Antonio, Surroca Aguilar, Jorge, Tribó, Josep A., Josep A. Tribó   +7 more
core   +1 more source

Determinant of earnings management of local government: does government size matter?

Cogent Business & Management
This study examines whether accrual-based earnings management in Indonesian local governments is associated with financial sustainability, fiscal distress and whether government size moderates these relationships. Using 1125 local-government observations
Darwanis, Rahmawaty, Yossi Diantimala, Jhon Andra Asmara   +3 more
doaj   +1 more source

Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?

International Journal of Finance &Economics, EarlyView.
ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti, Andrianos E. Tsekrekos   +1 more
wiley   +1 more source

Earnings Management in Banking Industry And Its Impact on The Firm Value

Akrual: Jurnal Akuntansi, 2018
This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry.
Ahmad Abbas
doaj   +1 more source

Industry Valuation Driven Earnings Management [PDF]

This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core  

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source