Results 71 to 80 of about 36,906 (303)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras [PDF]
, 2007 This paper asks two questions. First, has the prevalence of expectations management to meet/beat analyst expectations changed in the aftermath of the 2001-2002 accounting scandals and the passage of the 2002 Sarbanes-Oxley Act (SOX)?
Bartov, Eli, Cohen, Daniel A.
core +3 more sources
Employee Satisfaction and Real Activities Earnings Management
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley +1 more source
Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīKnowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani +2 more
doaj +1 more source
Accounting Conservatism and Earnings Management in the Banking Industry [PDF]
, 2010 Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
core
Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research
Journal of Organizational Behavior, EarlyView.ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios +4 more
wiley +1 more source
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL UNTUK MENILAI PERSISTENSI LABA DAN AKRUAL DENGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) [PDF]
, 2016 The aim of this study is to examine the effect of book-tax differences to accrual and earnings persistence for manufactured companies listed in Bursa Efek Indonesia (BEI) from 2010 to 2013. This research refers to research conducted by Blaylock, et all.,
ARISTIE, Viarin, LAKSITO, Herry
core
Failure Modes in Servitization: A Process Theory
Journal of Operations Management, EarlyView.ABSTRACT The implementation of servitization as a business strategy remains a significant challenge for firms seeking to offer integrated product‐service bundles. Despite the growing body of research in the servitization literature, an integrative framework for explaining the recurring failures in servitization efforts has yet to emerge.
Xichen Sun, Rogelio Oliva
wiley +1 more source
Managerial Compensation, Bonus Banks, and Long‐Term Orientation
Managerial and Decision Economics, EarlyView.ABSTRACT Bonus banks are multiyear performance plans for deferring bonus payments and enhancing pay‐for‐performance by facilitating downward corrections of bonuses. These compensation schemes have become widely accepted among practitioners and regulators in recent years with the aim to reduce managerial short‐termism.
Wolfgang Schultze +3 more
wiley +1 more source