“Family” ownership, tunneling and earnings management: A review of the literature [PDF]
In this review article, we bring together a number of aspects of family firms that are ubiquitous in a number of institutional contexts, often as part of larger business groups.
Andros Gregoriou, Sumon Bhaumik
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Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Initial Credit Ratings and Accrual Earnings Management
The Korean Academic Association of Business Administration, 2021 Yujin Kim, Jungin An
openaire +1 more source
How does financial distress affect accrual earnings management?
, 2017 This paper investigates how financial distress influences accrual earnings management and how internal control quality moderates the above relation using a sample of listed firms from 2007 to 2013 in China.
Djajadikerta, Hadrian +3 more
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models. [PDF]
Comput Intell Neurosci, 2022 Jia D, Xue R.
europepmc +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source
Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
This research is done for the purpose of finding out the effect of Good Governance practice can reduce earnings management practice done by company. This research uses companies registered in manufacture sector in Indonesia Stock Exchange observation ...
murhadi, werner R.
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