Results 151 to 160 of about 796 (267)

The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan

Lahore Journal of Economics
This study analyzes the impact of corporate governance and ownership structure on earnings management for a sample of 372 firms listed on the Karachi Stock Exchange over the period 2003–10. We estimate discretionary accruals using four well-known models:
Kamran, Attaullah Shah
doaj  

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source

Search and Inventory in Over‐the‐Counter Markets

International Economic Review, EarlyView.
ABSTRACT We investigate the sources of the dealer centrality premium in the over‐the‐counter market for corporate bonds. We model dealer heterogeneity by allowing the dealer's status in the network to determine search effort and inventory costs when choosing to conduct riskless principal or principal trades.
Evan Dudley, Hongfei Sun, Chengjie Diao
wiley   +1 more source

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

International Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

Are managers of emerging markets more opportunistic? application of Benford's Law. [PDF]

PLoS One
Hassan S, Aksar M, Ahmad M, Kajanova J.
europepmc   +1 more source

Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]

PLoS One, 2021
Abeysekera I, Li F, Lu Y.
europepmc   +1 more source

Accrual and Real Earnings Management: Firm Value Analysis

Acta Universitatis Bohemiae Meridionalis, 2023
Saheed Akande Shittu, Hakeem Olayinka Onifade, Khairat Taiwo Ajibola, Sherifdeen Olatunji Aminu   +3 more
openaire   +1 more source

Circular economy business strategies and public schemes: a game theory‐based survey

International Transactions in Operational Research, EarlyView.
Abstract This paper develops a selected survey based on game theory in circular economy (CE) by complementing two perspectives: the CE business strategies and the public schemes (PS) available to implement CE systems. These perspectives are concentrated in six CE business strategies (circular inputs, sharing platforms, product‐as‐a‐service (PaaS ...
Vinay Ramani, Pietro De Giovanni
wiley   +1 more source

The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Prior research finds that firms use both accrual‐based earnings management (AEM) and real earnings management (REM) to manage financial reporting outcomes and that each practice influences firm performance. We extend this research by examining how managers’ choices regarding the mix of AEM and REM relate to future performance.
Bowe Hansen, E. Scott Johnson, Lijun Lei
wiley   +1 more source

Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]

PLoS One
Liu C, Masron TA, Huo H.
europepmc   +1 more source