Results 181 to 190 of about 8,724,912 (217)
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The role of discretionary pension accruals in earnings management
Journal of Applied Accounting Research, 2020PurposeManagers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when cash contributions differ from pension costs. The manipulable nature of pension costs and cash contributions allows managers of DB firms to manipulate pension accruals ...
Su-Jane Hsieh +2 more
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Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
Journal of Business Finance & Accounting, 2022AbstractOver the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals‐based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to ...
Theodore E. Christensen +3 more
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Accounting Accruals and Tests of Earnings Management
SSRN Electronic Journal, 2007The success of the Jones model has inspired a long line of research on learnings management that utilizes it. In this paper, I augment the Jones and performance-adjusted Jones models by incorporating three measures from financial statements: abnormal beginning non-cash working capital, working capital intensity, and historical depreciation rates.
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Advanced Science and Technology Letters, 2015
In this paper, we attempt to identify the effect of high dividend payouts on earnings management by examining discretionary accruals and real earnings management. Firms experience pressure to payout dividends from institutional and foreign investors who pursue investments in firms with a high dividend policy.
Chae Chang Im +2 more
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In this paper, we attempt to identify the effect of high dividend payouts on earnings management by examining discretionary accruals and real earnings management. Firms experience pressure to payout dividends from institutional and foreign investors who pursue investments in firms with a high dividend policy.
Chae Chang Im +2 more
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Real Earnings Management and Accrual-based Earnings Management
Advances in Economics, Management and Political SciencesAgainst the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.
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Abnormal audit fees and accrual and real earnings management: evidence from UK
Journal of Financial Reporting & Accounting, 2018Purpose This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations from 2006 to 2015.
Mohammad Alhadab
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International journal of accounting, 2018This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010.
Yu-Ting Hsieh +3 more
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, 2017
Purpose - The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average ...
Kais Baatour +2 more
semanticscholar +1 more source
Purpose - The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average ...
Kais Baatour +2 more
semanticscholar +1 more source
Discretionary accruals: signalling or earnings management in Australia?
Accounting & Finance, 2017AbstractWe investigate the signalling effect of discretionary accruals (DAC). Although we find that discretionary accruals are insignificantly related to contemporaneous stock returns, we uncover that income‐increasing discretionary accruals of GAAP‐complying growth firms are significantly and positively related to contemporaneous stock returns ...
Hai Yen Pham +3 more
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Accounting Research Journal
Purpose An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members from performing their responsibilities effectively.
Mohammed W. A. Saleh, Marwan Mansour
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Purpose An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members from performing their responsibilities effectively.
Mohammed W. A. Saleh, Marwan Mansour
semanticscholar +1 more source