Results 61 to 70 of about 29,944,024 (188)
Cogent Business & ManagementThis study examines how financial distress influences earnings management through accrual-based and real activity-based channels and investigates the moderating role of enterprise risk management (ERM) in an emerging market setting.
Thuy Anh Nguyen
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FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: The study investigated the effect of accrual-based earnings management on the firm value of listed industrial goods companies in Nigeria. Methodology: The study employed an ex-post facto research design, and secondary data were obtained from a ...
Msurshima Josephine Orban +2 more
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An investigation of accrual-based earnings management in the UK
, 2022 This thesis aims to investigate the reliability of using accrual-based measures as a proxy for earning management in the UK. The earnings management literature has undergone immense development over the last decades, initially having focused on the establishment of abnormal accruals as a proxy for earnings management, thereafter more critical papers ...
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The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management
Journal of Applied Business Research (JABR), 2016 This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions
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Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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Labor unionization and accrual-based earnings management.
Labor unionization and accrual-based earnings management.
Tao Chen (75911) +3 more
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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
Nikolaev, V. +2 more
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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. +2 more
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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
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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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