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Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
The European Accounting Review, 2021This paper investigates whether the level of customer concentration can moderate the effect of the Sarbanes–Oxley Act of 2002 (SOX) on the earnings management of U.S. corporations.
Ryoonhee Kim, W. Luo
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External social networks and earnings management
The British Accounting Review, 2021Using a sample of U.S. listed firms for the 2000–2017 period, we examine how external social networks of top executives and directors affect earnings management in their firms.
Ming Fang +3 more
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Differential impact of earnings management on the accrual anomaly
Journal of Asset Management, 2021The purpose of the study is to investigate the pricing impact of positive and negative accrual-based earnings management on stock returns. The study considers the moderating role of different cross-sectional effects, namely market effect, size effect, value effect, and momentum effect while examining the association between earnings management and ...
Manish Bansal, Asgar Ali
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The role of discretionary pension accruals in earnings management
Journal of Applied Accounting Research, 2020PurposeManagers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when cash contributions differ from pension costs. The manipulable nature of pension costs and cash contributions allows managers of DB firms to manipulate pension accruals ...
Su-Jane Hsieh +2 more
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Accounting Accruals and Tests of Earnings Management
SSRN Electronic Journal, 2007The 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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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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Sustainability measures and earnings management: evidence from Greek municipalities
, 2021PurposeThis study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts.
Sandra Cohen, Ioanna Malkogianni
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CEO characteristics and earnings management: empirical evidence from France
Journal of Financial Reporting & Accounting, 2020PurposeThe purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.Design/methodology/approachThe sample includes 151 French firms listed on the
Dhouha Bouaziz +2 more
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Discretionary accruals: signalling or earnings management in Australia?
Accounting & Finance, 2017AbstractWe 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 +3 more
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Real Earnings Management and Accrual-based Earnings Management
Advances in Economics, Management and Political SciencesAgainst 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.
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