Results 21 to 30 of about 9,019,444 (252)
Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
doaj +1 more source
The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2017 declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry.
Hamid Haghighat +3 more
doaj +1 more source
Jurnal Aplikasi Manajemen, 2018 This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment ...
Wuryan Andayani +3 more
doaj +1 more source
The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core +3 more sources
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2008 This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj
Revista Contabilidade & Finanças, 2008 Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias.
Antonio Lopo Martinez
doaj +1 more source
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
The Impact of Earnings Management on Value- Relevance of Financial Statement Information [PDF]
مطالعات تجربی حسابداری مالی, 2010 This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals.
V. Mojtahedzadeh, S. Sadeghi Askari
doaj
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
American Journal of Agricultural Economics, EarlyView.Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source