Results 131 to 140 of about 729 (161)

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
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Differential impact of earnings management on the accrual anomaly

Journal of Asset Management, 2021
The purpose of the study is to investigate the pricing impact of positive and negative accrual-based earnings management on stock returns. The study considers the moderating role of different cross-sectional effects, namely market effect, size effect, value effect, and momentum effect while examining the association between earnings management and ...
Manish Bansal, Asgar Ali
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Accounting Accruals and Tests of Earnings Management

SSRN Electronic Journal, 2007
The 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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Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management

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, Jeong Ho Kim, Min Kyung Choi   +2 more
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The role of discretionary pension accruals in earnings management

Journal of Applied Accounting Research, 2020
PurposeManagers 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, Yuli Su, Chun-Chia Amy Chang   +2 more
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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against 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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Discretionary accruals: signalling or earnings management in Australia?

Accounting & Finance, 2017
AbstractWe 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, Richard Yiu‐Ming Chung, Eduardo Roca, Ben‐Hsien Bao   +3 more
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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
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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
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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
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