Results 141 to 150 of about 47,560 (302)

Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. [PDF]

PLoS One, 2023
Mućko P, Adamczyk A.
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Audit committee, board of director characteristics, and earnings management

, 2002
April Klein
semanticscholar   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS

Malete Journal of Accounting and Finance
Earnings management can cause delays in the timely presentation of financial reports, as management may wait for last-minute opportunities to manipulate earnings before closing their accounts.
Olubunmi Veronica Ologun
doaj  

Initial Credit Ratings and Accrual Earnings Management

The Korean Academic Association of Business Administration, 2021
Yujin Kim, Jungin An
openaire   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Governança Corporativa

Revista Contemporânea de Contabilidade, 2006
This paper aims to investigate whether corporate governance best practices avoid earnings management. After brief literature review of the main concepts of corporate governance and its relation with earnings management, an empirical study with listed ...
Gizele Martins Ramos, Antonio Lopo Martinez   +1 more
doaj  

Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]

Environ Sci Pollut Res Int, 2023
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source