Results 91 to 100 of about 2,939 (303)

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source

THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]

, 2010
Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core  

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source

TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL

Jurnal Akuntansi dan Keuangan Indonesia, 2011
The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj   +1 more source

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future Business Journal
This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia, Sameh Yassen, Ahmed Chafai, Ahmed Qotb   +3 more
doaj   +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  

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

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, García Lara, Juan Manuel, Mora, Araceli   +2 more
core  

Does Economic Complexity Promote Inclusive Green Growth in Developing Economies?

Journal of International Development, EarlyView.
ABSTRACT Although economic complexity (ECI) is closely linked to structural transformation, its implications for inclusive green growth (IGG) remain underexplored, particularly in Sub‐Saharan Africa (SSA). Notably, there is a knowledge gap on how progress in ECI affects IGG.
Emmanuel Y. Gbolonyo, Isaac K. Ofori, Nathanael Ojong   +2 more
wiley   +1 more source