Results 91 to 100 of about 83,344 (330)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj +1 more source
The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study investigated the effect of auditor's type and expertise on real activities manipulation and compared it with accrual-based earnings management within the framework of fraud triangle concepts (opportunity, pressure, and rationalization).
rasoul salmani, masoumeh shahsavari
doaj +1 more source
PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]
, 2017 The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji +1 more
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The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms
, 2019 DOI: 10.14254/2071789X.2019/12-4/18 ABSTRACT. Our research examines the effect of leverage on the form and extent of earnings management in Vietnamese listed firms.
Mai Thi Hoang Khanh, T. Phung
semanticscholar +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Market power, competition and earnings management: accrual-based activities
Journal of Financial Economic Policy, 2019 Purpose This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social
Hai-Yen Chang, Lijun Liang, Hui-Fun Yu
semanticscholar +1 more source
Lactation, Childrearing, and Gender Justice
Journal of Applied Philosophy, EarlyView.ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
wiley +1 more source
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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