Results 171 to 180 of about 18,872 (297)

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

International Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
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

Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]

PLoS One, 2021
Abeysekera I, Li F, Lu Y.
europepmc   +1 more source

The effect of earnings management on the asymmetric timeliness of earnings. [PDF]

Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Lara, Juan Manuel, García Osma, Beatriz, Mora, Araceli   +2 more
core  

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell, Samuel O. Davidson, Catherine Shakespeare   +2 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

The use of accruals to manage reported earnings: theory and evidence [PDF]

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
core  

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Founder Succession and Accounting Properties [PDF]

Using a sample of 231 entrepreneurial firm successions in Hong Kong, Singapore, and Taiwan, we find that firms' unsigned discretionary accruals decrease while timely loss recognition increases subsequent to successions, suggesting a shift in accounting ...
Fan, Joseph P.H., Wong, T.J., Zhang, Tianyu   +2 more
core