Results 231 to 240 of about 796 (267)

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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Multiple Control Systems, Accrual Accounting, and Earnings Management

Journal of Accounting Research, 1996
This paper examines the coordination of a financial reporting system and a contracting system in a principal-agent model with managerial reporting incentives and moral hazard. The manager privately observes both economic earnings and the available reporting discretion.
John H. Evans III, Sri S. Sridhar
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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.Enterprises influence financial statements through earnings ...
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Earnings management through discretionary accruals: evidences from COMPUSTAT

International Journal of Services and Standards, 2006
This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the modified Jones cross-sectional model to identify DA, firms listed in the COMPUSTAT database were classified into four groups based on their level of Pre-Discretionary Income (PDI): big-bath firms, loss avoidance firms, firms ...
Haiyan Zhou, Kai S. Koong
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Does Stock Liquidity Affect Accrual‐based Earnings Management?

Journal of Business Finance & Accounting, 2017
AbstractThis study investigates the effects of stock liquidity on earnings management. While prior research finds that liquidity has mixed effects on corporate governance, our baseline regression results show that an increase in stock liquidity is associated with an increase in discretionary accruals and revenues.
Kelly Huang, Brent Lao, Gregory McPhee
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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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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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Relations Among Components of Accruals Under Earnings Management

SSRN Electronic Journal, 1998
A dynamic steady-state model of financial reporting subject to ongoing earnings management strategies is presented. I show that, even in the absence of researcher measurement error, discretionary accruals and nondiscretionary accruals are always negatively correlated.
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Do management earnings forecasts incorporate information in accruals?

Journal of Accounting and Economics, 2010
Abstract I investigate whether management earnings forecasts fully reflect the implications of accruals for future earnings. I find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers’ accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon.
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Corporate Governance and Accruals Earnings Management

Managerial and Decision Economics, 2011
Fivos V. Bekiris, Leonidas C. Doukakis
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