Results 51 to 60 of about 796 (267)

Sticky Costs Behavior and Earnings Management

BBR: Brazilian Business Review, 2019
This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research.
Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Roberto Klann   +3 more
doaj   +1 more source

Accounting for the Opportunity Cost of Children's Time in Economic Evaluation: Challenges and Frequently Asked Questions

Health Economics, EarlyView.
ABSTRACT Economic evaluations carried out from a societal perspective ought to account for the opportunity cost of a range of resources, including those committed by care recipients. People's time is such a resource: it is limited, valuable and it has an opportunity cost that should be reflected in cost calculations.
Lazaros Andronis, Cameron Morgan, Cam Donaldson, Emily Lancsar, Stavros Petrou   +4 more
wiley   +1 more source

DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA

Jurnal Akuntansi dan Keuangan, 2006
This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj  

Earning Quality and Listing Companies in TSE [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The "opportunistic behavior” hypothesis posits that listed companies have lower earnings due to management intervention in the earnings process as a result of capital market pressure as well as their own interest.
Ali Rahmani, Masoud Gholamzadeh
doaj  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

IMPLIKASI REGULASI PASAR MODAL TERHADAP MOTIF MANAJEMEN LABA: PENGUJIAN BERBASIS TEORI PENSINYALAN

Jurnal Akuntansi dan Keuangan Indonesia, 2014
This study examines the motives for earnings management following a series of regulation released by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004.
Sansaloni Butar Butar
doaj   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2015
This study aims to determine whether the companies paying dividend in the previous year (payers) are more likely to perform earnings management than companies that do not (non-payers) in order to meet the expected dividend.
Rosalia Anita Wibiksono, Felizia Arni Rudiawarni   +1 more
doaj   +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