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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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The Association Between Management Earnings Forecast Errors and Accruals
SSRN Electronic Journal, 2008ABSTRACT: 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
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Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This 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 ...
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Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs
European Accounting Review, 2004This 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
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How Are Earnings Managed? An Examination of Specific Accruals*
Contemporary Accounting Research, 2003AbstractThere 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
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Management’s tone change, post earnings announcement drift and accruals
Review of Accounting Studies, 2009This study explores whether the management discussion and analysis (MD&A) section of Forms 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises and accruals. It uses a classification scheme of words into positive and negative categories to measure the tone change in the MD&A section relative to prior ...
Ronen Feldman +3 more
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Real and Accrual Earnings Management and IPO Failure Risk
SSRN Electronic Journal, 2013This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO ...
Mohammad Alhadab +2 more
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International Journal of Accounting, 2018Abstract This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure ...
Yu-Ting Hsieh +3 more
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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 +2 more
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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 +2 more
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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
The Accounting Review, 2006We 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 +2 more
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