Results 281 to 290 of about 83,344 (330)

Accruals earnings management proxies: Prudent business decisions or earnings manipulation?

Journal of Business Finance & Accounting, 2022
AbstractOver 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, Adrienna Huffman, Melissa F. Lewis‐Western, Rachel Scott   +3 more
openaire   +1 more source

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

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

Real Versus Accrual-based Earnings Management

Paradigm: A Management Research Journal, 2017
This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Ramesh Chandra Das, Chandra Sekhar Mishra, Prabina Rajib   +2 more
openaire   +1 more source

Trade-off between real activities earnings management and accrual-based manipulation-evidence from China

Journal of International Accounting, Auditing and Taxation, 2017
Jie Gao, B. Gao, Xiao Wang
semanticscholar   +3 more sources

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

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

Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs

European Accounting Review, 2004
This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark as a natural laboratory for learning how business would ...
Gramlich, Jeffrey, Sørensen, Ole Vagn
openaire   +2 more sources

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
Carol A. Marquardt, Christine I. Wiedman
openaire   +1 more source