Results 31 to 40 of about 8,666,509 (298)
Discretionary Accruals: Earnings Management... Or Not?
SSRN Electronic Journal, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
openaire +2 more sources
Journal of Economics, Business, and Accountancy | Ventura, 2014 There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods.
Zumratul Meini, Sylvia Veronica Siregar
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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
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Defence Contracting and Accrual‐Based Earnings Management
Accounting & FinanceABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
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Earnings Management in the Libyan Corporations [PDF]
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core +3 more sources
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
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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
American Journal of Community Psychology, EarlyView.Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling +5 more
wiley +1 more source
The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
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