Results 151 to 160 of about 52,974 (284)

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source

Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]

PLoS One, 2023
Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc   +1 more source

Discretionary accrual modeling and earnings: a systematic review

Management Review Quarterly
Abstract Accrual models have been central to the earnings management literature to measure the extent of earnings smoothing, yet consensus on the relationship between earnings and discretionary accruals remains limited. This systematic review investigates the statistical relationship between discretionary accruals and earnings to ...
openaire   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Brand Capital and Leverage Adjustments

Accounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

Audit committee features and earnings management.

Heliyon, 2023
Nassir Zadeh F, Askarany D, Shirzad A, Faghani M.   +3 more
europepmc   +1 more source

The Influence of COVID-19 Pandemic on Management Earnings Forecasts. [PDF]

Front Psychol, 2022
Fu X, Xu Y, Zhou F, Zhao L.
europepmc   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

Accounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source