Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel +2 more
core
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, STRUKTUR UTANG, BIAYA POLITIK, VOLATILITAS LABA, DAN PERUBAHAN ARUS KAS TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Non-Keuangan di Indonesia 2013-2014) [PDF]
, 2016 This study aimed to examine the effect of managerial ownership, debt structure, the political costs, earnings volatility, and the changes in cash flows to earnings management practices on non-financial companies in Indonesia.
PURNAMASARI, Ivana +1 more
core
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, EarlyView.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]
Res Int Bus Finance, 2022 Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc +1 more source
Market rewards to patterns on increasing earnings : do cash flow patterns, accruals manipulation and real activities manipulation matter? [PDF]
, 2013 This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings.
García Lara, Juan Manuel +2 more
core
Earnings Management around Seasoned Equity Offerings: Evidence from Non-Investment Accruals.
, 2019 Loreta Rapushi
openalex +1 more source
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, EarlyView.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source