Results 21 to 30 of about 47,560 (302)
Australian Accounting Review, 2018 This study examines whether accruals earnings management constraints and intellectual capital (IC) efficiency affect asymmetric cost behaviour by analysing data for the 1990 to 2016 period on firms listed on the Australian Securities Exchange.
Yiru Yang
semanticscholar +1 more source
The Use of Accruals to Manage Reported Earnings: Theory and Evidence [PDF]
SSRN Electronic Journal, 2001 This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may have an important influence on the relationship between accruals and latent earnings.
Timothy W. Koch, Larry D. Wall
openaire +3 more sources
International Journal of Accounting & Information Management, 2022 Purpose This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms. Design/methodology/approach Using a sample of the UK Financial Times Stock Exchange 350 firms from 2010 till 2019, the ...
M. Usman +2 more
semanticscholar +1 more source
The Pricing of Discretionary Accruals - Evidence From Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +2 more
doaj +2 more sources
Short-term earnings guidance and accrual-based earnings management [PDF]
Review of Accounting Studies, 2014 Motivated by recent practitioners’ concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of short-term quarterly earnings guidance is associated with
Call, A.C. +3 more
openaire +2 more sources
Sustainability, 2021 This study analyses the relationship between earnings management and corporate social responsibility. To this end, we use a sample of 568 listed companies from the European Union between 2010 and 2018.
Tiago Cruz Gonçalves +2 more
semanticscholar +1 more source
A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]
International Journal of Management, Accounting and Economics, 2018 This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves
Pizus Biswas
doaj
Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
doaj +1 more source
Financial Internet Quarterly, 2023 This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies.
Acar Goksel, Coskun Ali
doaj +1 more source
, 2017 Earnings management and company life cycles are still interesting to be researched and discussed because there are many cases of fraud in large local companies and abroad. The financial scandals by management from year to year have proven to increase and
T. Hastuti, I. Ghozali, E. Yuyetta
semanticscholar +1 more source