Results 141 to 150 of about 36,906 (303)

Impacts of financial distress on real and accrual earnings management

, 2018
Danella Rachel Muljono, Sung Suk Kim
openalex   +2 more sources

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

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

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
Kothari, S.P., Loutskina, E., Nikolaev, V.   +2 more
core   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Do Investors Understand Accrual and Real Earnings Management Before Management Buyouts?

, 2011
Xi Li, Julie Zhu
openalex   +1 more source

Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UK

, 2021
Mohammad I. Almaharmeh, Adel Almasarwah, Ali Shehadeh   +2 more
openalex   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]

Front Psychol, 2022
Hu S, Wang S.
europepmc   +1 more source

The Association Between Management Earnings Forecast Errors and Accruals

, 2008
Guojin Gong, Laura Yue Li, Hong Xie
openalex   +1 more source

The Choice between Accrual and Real Earnings Management pre and post IPO of the VC-backed Companies [PDF]

, 2017
Dongxiang Lin
openalex   +1 more source