Results 111 to 120 of about 2,939 (303)

Industry Valuation Driven Earnings Management

This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core  

The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism

, 2012
This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
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Contribution of the Baobab Value Chain to Equitable Rural Livelihoods and Poverty Alleviation in Ghana

Sustainable Development, EarlyView.
ABSTRACT Non‐timber forest products (NTFPs) are central to income diversification and livelihood resilience in Sub‐Saharan Africa. However, the welfare implications of baobab commercialisation remain underexplored. This study addresses this gap by analysing the contribution of the baobab value chain to household income, poverty reduction, and income ...
Frederick Frimpong, Emmanuel Donkor, Victor Owusu, Dietrich Darr   +3 more
wiley   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
core  

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot, Christian Calmès, Denis Cormier, Raymond Théoret   +3 more
core  

When creation and capture diverge: Why breakthrough inventions do not break through alike

Strategic Management Journal, EarlyView.
Abstract Reserch Summary Breakthrough inventions are central to firms' competitive advantage, yet what constitutes a breakthrough remains unclear. We examine the relationship between technological quality (measured by forward citations) and economic value (measured by grant‐day abnormal stock‐returns) of patents. Using U.S. patents assigned to publicly
Giacomo Marchesini, Giovanni Valentini
wiley   +1 more source

Female Auditor and Accrual Earnings Management in Indonesia

Revista de Gestão Social e Ambiental
Objective: This research aims to examine the effect of female auditor on accruals earnings management.   Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeholders or that they opportunistically manipulate reported earnings for personal gain, thereby misleading users of
Masculine Muhammad Muqorobin, Yulida Army Nurcahya, Kartika Pradana Suryatimur, Alex Johanes Simamora   +3 more
openaire   +1 more source

Supporting Pathways into College and Careers: The Case of Adult Education ESL in Community Colleges

TESOL Quarterly, EarlyView.
Abstract Research has increasingly focused on the importance of college preparation and career and technical education (CTE) for multilingual learners (MLs), many of them classified as “English Learners,” in K‐12 schools. Less attention, however, has been paid to the collegiate and professional aspirations of another significant population of MLs in ...
Kylie A. Kenner, George C. Bunch, Benjamin M. James   +2 more
wiley   +1 more source

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source

Detectando Earnings management no Brasil: estimando os accruals discricionários Detecting Earnings management in Brazil: estimating discretionary accruals

Revista Contabilidade & Finanças, 2008
Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais.
openaire   +3 more sources