Results 251 to 260 of about 28,588,237 (282)

Influence of corporate life cycle on accrual-based earnings management

International Scientific Conference on Accounting ISCA 2023, 2023
This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations ...
Maria Carmen Huian, Marilena Mironiuc
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Related party transactions, accrual-based earnings management and real activities earnings management in emerging market

Pacific Accounting Review, 2023
Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period ...
Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan Dung   +3 more
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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.
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Accrual-based earnings management in state owned companies

Accounting, Auditing & Accountability Journal, 2014
Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based accounting manage their earnings, whether it is more
CAPALBO, Francesco, Frino A., Palumbo R., Mollica V.   +3 more
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Does Stock Liquidity Affect Accrual‐based Earnings Management?

Journal of Business Finance & Accounting, 2017
AbstractThis study investigates the effects of stock liquidity on earnings management. While prior research finds that liquidity has mixed effects on corporate governance, our baseline regression results show that an increase in stock liquidity is associated with an increase in discretionary accruals and revenues.
Kelly Huang, Brent Lao, Gregory McPhee
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Real and accrual-based earnings management and its legal consequences

Accounting Research Journal, 2011
Purpose Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is no evidence on whether the
Salma Ibrahim, Li Xu, Genese Rogers
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Women on the board and their joint effect on accruals-based earnings management and real earnings management

2020
MSc in Accounting and Financial ...
Schönander, Eva, von Zweigbergk, Linda
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Geography, business strategy and accruals-based earnings management

2017
Clusters are characterized as geographical concentrations of firms in a similar industry with the benefits of sharing resources and creating better opportunities for innovation. This study examines the effect of geographical cluster’s characteristics – cluster size and cluster knowledge, on the earnings management behavior of firms. Cluster size refers
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The effect of accounting comparability on the accrual-based and real earnings management

Journal of Accounting and Public Policy, 2016
Abstract This study investigates whether and how managers’ opportunistic earnings management activities are affected by the degree of their firms’ accounting comparability with other firms. Using a large sample of U.S. firms, I find that managers’ real earnings management (REM) increases whereas their accrual-based earnings management (AEM) decreases
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The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria

Global Business Administration Review, 2013
null 정도진, null 진언백
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