Results 41 to 50 of about 47,560 (302)
Firm life cycle and earnings management: The moderating role of state ownership
Cogent Economics & Finance, 2022 The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE).
Nguyễn Vĩnh Khương +2 more
semanticscholar +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
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
openaire +1 more source
Board Characteristics and Earnings Management: Evidence from the Vietnamese Market
Journal of Risk and Financial Management, 2022 This study empirically analyzes the relationship between Vietnamese firms’ earnings management, board characteristics, and ownership structures. I use board size and the proportion of outside directors to reflect board characteristics, and the ownership ...
S. Cho, C. Chung
semanticscholar +1 more source
Corporate diversification and accrual and real earnings management [PDF]
Review of Accounting and Finance, 2018 Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012. Design/methodology/approach The authors use various techniques and regressions to test the hypotheses ...
Alhadab, Mohammad, Nguyen, Thang
openaire +2 more sources
Oeconomia Copernicana, 2021 Research background: The paper investigates the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives that can influence earnings management behavior on a sample of 8,156 ...
Katarina Valaskova +3 more
semanticscholar +1 more source
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
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
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
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source