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The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz +2 more
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International Entrepreneurship ReviewObjective: 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
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The effect of board diversity on earnings management: evidence from an unregulated capital market
Humanities & Social Sciences CommunicationsThis study investigates the effect of board diversity on accrual and real earnings management in Ethiopia’s unregulated capital market. Before its official launch in 2025 under Proclamation No. 1248/2021, Ethiopia’s capital market was largely unregulated.
Muhammed Yismaw +2 more
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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
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Appendix Table A2: Summary statistics of accrual-based earnings management measures.
Appendix Table A2: Summary statistics of accrual-based earnings management measures.
Tao Chen (75911) +3 more
core +1 more source
, 2022 This paper examines the impact of ownership concentration on real and accrual-based earnings management in industrial companies listed on the Amman Stock Exchange (ASE).
Rami Najeeb Mohammad Alzu’bi +1 more
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Do short-sellers arbrtrage accrual-based return anomalies? [PDF]
We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Teoh, Siew Hong +2 more
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Institutional Environment, Accrual-based and Real Earnings Management in Emerging Markets: Empirical Evidence from Chinese Listed Companies [PDF]
, 2016 Earnings management behavior is yet to be effectively explained as theoretical circles largely focus on accrual-based earnings management. Cohen et al (2003) shows that with the continuous improvement of the legal system, US companies are more inclined ...
Chen, Ke-jing
core
Malete Journal of Accounting and FinanceThe primary intent of this study is to examine whether audit quality influences earnings management practices in companies. Specifically, the study seeks to synthesize theoretical and empirical evidence on how audit quality attributes such as audit firm
Isiaka Olalekan Lasisi +1 more
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EconomiesEarnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand what motives and factors lead to companies engaging in earnings management.
Diana Bachtijeva +2 more
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