Determinant of earnings management of local government: does government size matter?
Cogent Business & ManagementThis study examines whether accrual-based earnings management in Indonesian local governments is associated with financial sustainability, fiscal distress and whether government size moderates these relationships. Using 1125 local-government observations
Darwanis +3 more
doaj +1 more source
, 2020 MSc in Accounting and Financial ...
Schönander, Eva, von Zweigbergk, Linda
openaire +1 more source
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core
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
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
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard +2 more
core
Analyzing the impact of real and accrual earnings management on the cost of equity: evidence from the Jordanian Amman stock exchange [PDF]
This study investigates the influence of various financial metrics on the cost of equity using a panel data analysis approach, focusing on accrual earnings, real earnings, return on assets, leverage, and firm size. Employing the system Generalized Method
Saidin, Saidatunur Fauzi +3 more
core +1 more source
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
, 2011 I study whether managers use real activities manipulation and accrual-based earnings management as substitutes in managing earnings. I find that managers trade off the two earnings management methods based on their relative costs and that managers adjust
Amy Y. Zang, Zang, Amy Y.
core +1 more source
Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment [PDF]
It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards.
Adamek, Carmen, Kaserer, Christoph
core
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