Results 191 to 200 of about 8,724,912 (217)

Managerial Foresight and Choice of Accruals in Earnings Management

SSRN Electronic Journal, 2008
This study investigates whether information about future earnings (i.e. foresight) affects a manager’s accrual choices in income smoothing. Accruals can be employed to set aside current earnings for future use (flexibility effect). However, the reversal of accruals can lead to more variable future earnings (complexity effect).
Hwee Cheng Tan, Karim Jamal
openaire   +1 more source

Earnings management through discretionary accruals: evidences from COMPUSTAT

International Journal of Services and Standards, 2006
This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the modified Jones cross-sectional model to identify DA, firms listed in the COMPUSTAT database were classified into four groups based on their level of Pre-Discretionary Income (PDI): big-bath firms, loss avoidance firms, firms ...
Haiyan Zhou, Kai S. Koong
openaire   +2 more sources

Corporate Governance and Accruals Earnings Management

Managerial and Decision Economics, 2011
Fivos V. Bekiris, Leonidas C. Doukakis
openaire   +3 more sources

Do CEO characteristics affect earnings management?

Corporate Governance : The international journal of business in society
Purpose This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management. Design/methodology/approach Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO
A. Putra, Doddy Setiawan
semanticscholar   +1 more source

Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks

2011
This paper examines how earnings benchmarks of firms listed in Mainland China may lead to earnings management through use of discretionary accruals. We compared discretionary accrual levels of small profit firms and small loss firms before and after controlling for the effect of two published benchmarks.
Ying Que, Peter Secord
openaire   +1 more source

Managerial Ownership and Accruals Earnings Management

Central European Management Journal, 2022
openaire   +1 more source

Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

, 2012
Amy Y. Zang
semanticscholar   +1 more source

Estimation of Discretionary Accruals and the Detection of Earnings Management

2015
This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives.
openaire   +1 more source

Research on Accrual Earnings Management of F Company

Advances in Economics, Business and Management Research, 2022
Jing Huang, Guiqian Li
openaire   +1 more source

The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria

Global Business Administration Review, 2013
null 정도진, null 진언백
openaire   +1 more source