Results 171 to 180 of about 8,724,912 (217)

The differential effect of accrual-based and real earnings management on audit fees: international evidence

Accounting and Business Research, 2021
This study investigates the relative importance of accrual-based earnings management (AEM) and real earnings management (REM) as reflected in audit fees.
Ahrum Choi, Eugenia Y. Lee, Sunyoung Park, B. Sohn   +3 more
semanticscholar   +1 more source

How Are Earnings Managed? An Examination of Specific Accruals*

Contemporary Accounting Research, 2003
AbstractThere is relatively little evidence on the specific accruals used to manage earnings. This paper examines this issue by considering the use of specific accruals in three earnings‐management contexts: equity offerings, management buyouts, and firms avoiding earnings decreases. We argue that the costs of managing earnings through different income
Christine I. Wiedman, Carol Marquardt
openaire   +1 more source

CEO Origin and Accrual-Based Earnings Management

Accounting Horizons, 2014
SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
openaire   +4 more sources

Accrual earnings management in response to an oil price shock

, 2020
The aim of this study was to examine the relationship between the oil price shock of 2014 and earnings management of oil companies listed on the Oslo Stock Exchange.
Frode Kjærland, Fredrik Kosberg, Mathias Misje   +2 more
semanticscholar   +1 more source

Directors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management*

Asia-Pacific Journal of Accounting and Economics, 2018
Che-Chia Chang, Chia-Wei Chen
semanticscholar   +3 more sources

Real Earnings Management and Accrual-based Earnings Management in Family Firms

European Accounting Review, 2014
We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner, Nina Günther, Christoph Kaserer, SICILIANO, GIANFRANCO   +3 more
openaire   +3 more sources

Discretionary Accruals, Earnings Management, and Earnings Benchmarks

SSRN Electronic Journal, 2005
This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
openaire   +1 more source

The Association Between Management Earnings Forecast Errors and Accruals

SSRN Electronic Journal, 2008
ABSTRACT: We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers' assessments of their firms' business prospects are imperfect. Since managers' imperfect business assessments influence both accruals generation and earnings projection ...
Guojin Gong, Laura Yue Li, Hong Xie
openaire   +1 more source

Detecting earnings management based on the quality of total accruals

International Journal of Services and Standards, 2009
This study introduces a new approach to assess accounting aggressiveness by evaluating a firm's total accrual quality. This measure is more comprehensive than the current accruals-based approach provided by Dechow and Dichev (2002) as it examines the long lags between accruals and cash flow realisations.
Xiaoying Chen, Ping Lin, Kai S. Koong
openaire   +2 more sources

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

The Accounting Review, 2006
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as “pseudo” targets.
Benjamin C. Ayers, John (Xuefeng) Jiang, P. Eric Yeung   +2 more
openaire   +1 more source