Results 81 to 90 of about 33,019 (201)

Innate and discretionary accruals quality and corporate governance [PDF]

, 2010
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela, Routledge, James, Stewart, Jenny   +2 more
core   +1 more source

How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]

, 2019
This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core   +1 more source

Executive Compensation Reform and the Limits of Tax Policy [PDF]

, 2004
The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core   +3 more sources

Manajemen Pendapatan Dan Pengecualian Pajak Pendapatan Di Malaysia [PDF]

, 2003
This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones\u27 model (1991).
Ibrahim, D. N. (Daing), Taib, F. M. (Fauziah), Yuskar, Y. (Yuskar)   +2 more
core   +1 more source

Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

International Entrepreneurship Review
Objective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
doaj   +1 more source

The effect of leverage increases on real earnings management [PDF]

, 2009
Main subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage.
Zagers-Mamedova, I. (Irina)
core   +1 more source

Board characteristics and earnings management in listed companies of Vietnam's stock market

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020
This study examines the impact of the Board of directors, firm size, financial leverage and return on assets (ROA) on Accrual-based Earnings Management (QTLN). The results show that Board size, the proportion of Board financial expertise,
Bùi Văn Dương, Ngô Hoàng Điệp
doaj  

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]

, 2011
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core   +1 more source

PERBEDAAN AGRESIVITAS PENGUMUMAN LABA TRIWULANAN PADA PERUSAHAAN YANG MENCAPAI TARGET LABA DENGAN PERUSAHAAN YANG TIDAK MENCAPAI TARGET LABA [PDF]

, 2015
This study aims to examine empirically whether there are differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target.
JANUARTI, Indira, PUSPARATNA, Desspa Ayu
core   +1 more source