Results 101 to 110 of about 36,906 (303)
Estimating the influence of accounting variables change on earnings management detection
Journal of International Studies, 2017 Standard earnings management detection is performed using two routes: real earnings management (connected with inventory and expenses manipulations) and accrual earnings management (connected with revenue and accounts receivables manipulations).
Igor Pustylnick +2 more
doaj +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
ANALISIS PENGARUH PENGUNGKAPAN SUKARELA PERTANGGUNGJAWABAN MANAJEMEN PADA LAPORAN KEUANGAN (MRF) TERHADAP MANAJEMEN LABA [PDF]
, 2016 This study aimed to examine the effect of voluntary disclosure, namely Management's Responsibility for Financial Reports/MRF as an independent variable on accrual earnings management and real.
DESHINTA, Dinda, GHOZALI, Imam
core
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 more
wiley +1 more source
The RAND Journal of Economics, EarlyView.ABSTRACT We study a long‐horizon, oligopolistic market with random shocks to demand that can be arbitraged by two storage operators with finite capacity. This problem applies to any storable commodity—that is, most commodities. Because the arbitrage spread is so sensitive to market power, storage operators face strong incentives to restrain quantities ...
Sergei Balakin, Guillaume Roger
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
Implementation the international financial reporting standards as a moderating variable of the relationship of corporate governance with earnings management [PDF]
, 2017 In general, this research is aimed at providing empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation of corporate governance with earnings management.
Komalasari, Agrianti
core
The role of earnings management in the relationship between accruals and market value [PDF]
, 2018 Nasim Aryannejad +2 more
openalex +1 more source
Accounting Perspectives, EarlyView.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source