Results 111 to 120 of about 18,621 (269)

Manajemen Laba Pada Perusahaan LQ 45 Dan Non LQ 45 [PDF]

, 2012
This study aimed to examine whether there is any indication of earnings management in corporate LQ 45 and Non LQ 45. Earnings management is represented by discretionary accruals (DA) as a measure of earnings management.
Simarmata, Leonardo Fidelis
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

EARNINGS MANAGEMENT AS AN EXPLANATION OF THE EQUITY ISSUE PUZZLE [PDF]

The poor stock price performance of firms that raise capital through seasoned equity offerings is one of the recent puzzles in financial literature. In this study we investigate whether pre-issue earnings management can explain these results for rights ...
Francisco Poveda, María Jesús Pastor
core  

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2014 [PDF]

, 2016
The objective of this research is to analyze the influence of corporate governance index, concentration ownership, firm age and listing tenure on the level of earnings management (discretionary accruals). Measurement of earnings management (discretionary
JULIARTO, Agung, RIFAI, Muhammad
core  

Discretionary accruals : the measurement error induced by conservatism [PDF]

Portuguese Journal of Management Studies, 2006
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will
openaire   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI MANAJEMEN LABA DI SEPUTAR RIGHT ISSUE

Jurnal Ilmiah Akuntansi dan Bisnis, 2007
This research is aimed at analysing factors influencing the motivation of management toconduct earnings management activity around the timing of right issue, and investigatingwhether there are any differences between discretionary accruals before and ...
DEWI SAPTANTINAH PUJI ASTUTI
doaj  

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source