Results 101 to 110 of about 28,588,237 (282)
THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE
Journal of Indonesian Economy and Business, 2017 Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009).
Surifah
doaj +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira +2 more
wiley +1 more source
The Impact of Financial Leverage on Accrual-Based and Real Earnings Management
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016 A review of accounting literature on earnings management indicates that leverage limits earnings management due to the scrutiny of auditors and regulators. Since these studies survey the relation between leverage and accrual-based earnings management, it is predicted that leveraged firms manage their earnings through real activities manipulation ...
Hamidreza VAKILIFARD +1 more
openaire +1 more source
Heating the Inflation Inequality in Greece
International Journal of Finance &Economics, EarlyView.ABSTRACT The aim of the current study is twofold. First, we assess the household inflation inequality in Greece not only across different income groups but also across other households' social and economic characteristics, such as occupational status and household composition, among others.
Stavros Degiannakis +2 more
wiley +1 more source
Lactation, Childrearing, and Gender Justice
Journal of Applied Philosophy, EarlyView.ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
wiley +1 more source
Corporate Website Disclosures and Financial Reporting Quality
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley +1 more source
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
Performance Measures, Discretionary Accruals, and CEO Cash Compensation
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley +1 more source
Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]
مطالعات تجربی حسابداری مالی, 2013 This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj
The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
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