The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
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Flying under the radar: earnings management choices and anti-corruption [PDF]
Journal of Economics and DevelopmentPurposeThis study examines how anti-corruption pressure influences corporate earnings management practices in Vietnam, a country undergoing an intensive anti-corruption campaign.Design/methodology/approachThis study employs a news-based anti-corruption ...
Lien Quynh Le +2 more
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The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
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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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Accrual-based earnings management and organizational life cycles: Two-dimensional analysis
International Entrepreneurship Review, 2023 Objective: The article aims to determine the relationship between the stage of a business life cycle and the scope and directions of accrual-based earnings management (AEM) in industrial companies listed on the Warsaw Stock Exchange (WSE). Research Design & Methods: The assessment of statistical relationships between the patterns of earnings ...
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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
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What is earning management in sharia bank lower than conventional bank?
Journal of Islamic Accounting and Finance Research, 2019 Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia. Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning ...
Nurianah Nurianah
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PENGARUH AKRUAL, LIABILITAS PAJAK TANGGUHAN, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) [PDF]
, 2018 This study aims to examine and understand whether accruals, deferred tax liabilities, foreign ownership and firm size affect earnings management to avoid earnings decline.
AMIEQ, Lubabul, MEIRANTO, Wahyu
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Studia Ekonomiczne i RegionalneThe aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.
Comporek Michał
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Analysis on accrual-based models in detecting earnings management
, 2012 This paper analyzes the problems with the alternative accrual-based models in detecting earnings management. The researcher will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical ...
CHEN, Tianran
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