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Earnings quality and earnings management : the role of accounting accruals
, 2008 openaire +1 more source
Do key Audit Matters Differently Impact Accrual Earnings Management or Real Earnings Management?
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Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
Journal of Business Finance & Accounting, 2022AbstractOver the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals‐based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to ...
Theodore E. Christensen +3 more
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CEO Origin and Accrual-Based Earnings Management
Accounting Horizons, 2014SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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Real Versus Accrual-based Earnings Management
Paradigm: A Management Research Journal, 2017This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Ramesh Chandra Das +2 more
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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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The Association Between Management Earnings Forecast Errors and Accruals
SSRN Electronic Journal, 2008ABSTRACT: We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers' assessments of their firms' business prospects are imperfect. Since managers' imperfect business assessments influence both accruals generation and earnings projection ...
Guojin Gong, Laura Yue Li, Hong Xie
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Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
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Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs
European Accounting Review, 2004This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark as a natural laboratory for learning how business would ...
Gramlich, Jeffrey, Sørensen, Ole Vagn
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