Results 251 to 260 of about 47,560 (302)

The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies

Journal of Financial Reporting & Accounting, 2022
Purpose This study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.
Linh-TX Nguyen
semanticscholar   +1 more source

Abnormal disclosure tone, earnings management and earnings quality

Journal of Applied Accounting Research, 2022
PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective,
Heba Abou-El-Sood, Dalia El-Sayed
semanticscholar   +1 more source

Detecting Earnings Management

, 1994
This paper evaluates alternative models for detecting earnings management. The paper restricts itself to models that assume the construct being managed is discretionary accruals, since such models are commonly used in the extant accounting literature ...
Patricia M. Dechow, Richard G. Sloan, A. P. Sweeney   +2 more
semanticscholar   +1 more source

Real Earnings Management and Accrual-based Earnings Management in Family Firms

European Accounting Review, 2014
We 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, Nina Günther, Christoph Kaserer, SICILIANO, GIANFRANCO   +3 more
openaire   +3 more sources

Detecting earnings management based on the quality of total accruals

International Journal of Services and Standards, 2009
This study introduces a new approach to assess accounting aggressiveness by evaluating a firm's total accrual quality. This measure is more comprehensive than the current accruals-based approach provided by Dechow and Dichev (2002) as it examines the long lags between accruals and cash flow realisations.
Xiaoying Chen, Ping Lin, Kai S. Koong
openaire   +1 more source

The Association Between Management Earnings Forecast Errors and Accruals

SSRN Electronic Journal, 2008
ABSTRACT: 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
openaire   +1 more source

Does oil price uncertainty affect earnings management? Evidence from GCC markets

International Journal of Energy Sector Management, 2022
Purpose Since it is believed that economic growth in oil-rich countries is highly influenced by oil price movements, this study aims to explore the relationship between oil price volatility (uncertainty) and earnings-management decisions.
Abdullah Bugshan, Sally Alnahdi, Husam Ananzeh, Faisal Alnori   +3 more
semanticscholar   +1 more source

Discretionary Accruals, Earnings Management, and Earnings Benchmarks

SSRN Electronic Journal, 2005
This 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 ...
openaire   +1 more source

Real and Accrual Earnings Management and IPO Failure Risk

SSRN Electronic Journal, 2013
This 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, Iain Clacher, Kevin Keasey   +2 more
openaire   +1 more source

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
openaire   +1 more source