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Does Stock Liquidity Affect Accrual‐based Earnings Management?
Journal of Business Finance & Accounting, 2017AbstractThis study investigates the effects of stock liquidity on earnings management. While prior research finds that liquidity has mixed effects on corporate governance, our baseline regression results show that an increase in stock liquidity is associated with an increase in discretionary accruals and revenues.
Kelly Huang, Brent Lao, Gregory McPhee
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Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks
2011This paper examines how earnings benchmarks of firms listed in Mainland China may lead to earnings management through use of discretionary accruals. We compared discretionary accrual levels of small profit firms and small loss firms before and after controlling for the effect of two published benchmarks.
Ying Que, Peter Secord
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Discretionary accruals: signalling or earnings management in Australia?
Accounting & Finance, 2017AbstractWe investigate the signalling effect of discretionary accruals (DAC). Although we find that discretionary accruals are insignificantly related to contemporaneous stock returns, we uncover that income‐increasing discretionary accruals of GAAP‐complying growth firms are significantly and positively related to contemporaneous stock returns ...
Hai Yen Pham +3 more
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Relations Among Components of Accruals Under Earnings Management
SSRN Electronic Journal, 1998A dynamic steady-state model of financial reporting subject to ongoing earnings management strategies is presented. I show that, even in the absence of researcher measurement error, discretionary accruals and nondiscretionary accruals are always negatively correlated.
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Do management earnings forecasts incorporate information in accruals?
Journal of Accounting and Economics, 2010Abstract I investigate whether management earnings forecasts fully reflect the implications of accruals for future earnings. I find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers’ accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon.
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Corporate Governance and Accruals Earnings Management
Managerial and Decision Economics, 2011Fivos V. Bekiris, Leonidas C. Doukakis
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Managerial Ownership and Accruals Earnings Management
Central European Management Journal, 2022openaire +1 more source
Geography, business strategy and accruals-based earnings management
2017Clusters are characterized as geographical concentrations of firms in a similar industry with the benefits of sharing resources and creating better opportunities for innovation. This study examines the effect of geographical cluster’s characteristics – cluster size and cluster knowledge, on the earnings management behavior of firms. Cluster size refers
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The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria
Global Business Administration Review, 2013null 정도진, null 진언백
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Research on Accrual Earnings Management of F Company
Advances in Economics, Business and Management Research, 2022Jing Huang, Guiqian Li
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