Results 151 to 160 of about 83,344 (330)

Faktor-Faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2008-2011) [PDF]

, 2014
Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term ...
Anugerah, R. (Rita), Kurnia, P. (Pipin), Raja, D. R. (Dani)   +2 more
core  

Can prisons move people into better jobs? A look at correctional vocational training programs and sectoral employment outcomes

Criminology, EarlyView.
Abstract Three‐quarters of US prisons offer vocational training programs, which aim to place trainees in middle‐skills jobs in specific occupational sectors post‐release. These middle‐skills jobs may more effectively reduce recidivism than the jobs that normally characterize the labor market experience of the formerly incarcerated, yet whether ...
Britte van Tiem
wiley   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +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

Storage games

The RAND Journal of Economics, EarlyView.
ABSTRACT We study a long‐horizon, oligopolistic market with random shocks to demand that can be arbitraged by two storage operators with finite capacity. This problem applies to any storable commodity—that is, most commodities. Because the arbitrage spread is so sensitive to market power, storage operators face strong incentives to restrain quantities ...
Sergei Balakin, Guillaume Roger
wiley   +1 more source

Application of deep learning in recognition of accrued earnings management. [PDF]

Heliyon, 2023
Li J, Sun Z.
europepmc   +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, García Osma, Beatriz, Neophytou, Evi   +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, SYAFRUDDIN , Muchamad   +1 more
core  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 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