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Accrual-Based Earnings Management and the COVID-19 Pandemic
Journal of Applied Business and Economics, 2023In this study, we document the accrual-based earnings management of Old Economy firms and New Economy firms (firms in the technology industry) and loss-making firms (firms with negative earnings in the pre-pandemic year, 2019) and profit firms in each economy, respectively, before, during, and in the recovery year of the COVID-19 pandemic.
Pei-Hui Hsu, Ching-Lih Jan
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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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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 +3 more
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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 +3 more
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International Journal of Accounting, 2018Abstract This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure ...
Yu-Ting Hsieh +3 more
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Does Stock Liquidity Affect Accrual‐based Earnings Management?
Journal of Business Finance & Accounting, 2017AbstractThis 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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Accrual‐Based Earnings Management and Regulation: A Literature Review*
Accounting Perspectives, 2022ABSTRACTThis paper reviews how the accounting literature has investigated accrual‐based earnings management (AEM) in relation to regulation. After describing the development of accrual‐based models to measure earnings management, I provide evidence that the accounting literature has investigated AEM and regulation to answer six types of research ...
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Accrual-based earnings management in state owned companies
Accounting, Auditing & Accountability Journal, 2014Purpose – 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 +3 more
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Influence of corporate life cycle on accrual-based earnings management
International Scientific Conference on Accounting ISCA 2023, 2023This 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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Real Earnings Management and Accrual-based Earnings Management
Advances in Economics, Management and Political SciencesAgainst 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.Enterprises influence financial statements through earnings ...
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Real and accrual-based earnings management and its legal consequences
Accounting Research Journal, 2011Purpose 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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