Results 51 to 60 of about 18,872 (297)
CEOs and Earnings Management: the Distributional Anomalies of Discretionary Accruals in Post-SOX Era [PDF]
, 2016 This thesis examines anomalies related to the discretionary accruals usage during the tenures of CEOs in listed U.S. companies since the implementation of Sarbanes-Oxley Act. The approach used in this thesis is quantitative in nature.
Pantzar, Jere
core
For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
Environmental Policy and Governance, EarlyView.ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
All the bedrooms a stage: Reconceptualizing sex as “performance” to sex as “rehearsal”
Feminist Anthropology, EarlyView.Abstract In the United States, sex is often spoken about in terms of performance, and naturally invokes language of theatricality. Sexual performance has been used as an umbrella term to refer to sexual satisfaction, behavior, embodiment, and also pathology in terms of conditions such as erectile dysfunction.
Taylor Harmon
wiley +1 more source
Effect of Firms' Acquisition Strategy on Earnings Management [PDF]
مجله دانش حسابداری, 2011 This study examines whether target firms manage their earnings upward in the period leading to their acquisition or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for the period 1382-87. In this study, discretionary accruals were
Ghasem Blue, Akram Anabestani
doaj +1 more source
Discretionary Accruals Quality, Cost of Capital, and Diversification
Journal of Accounting, Auditing & Finance, 2011 This study examines the discretionary accruals quality of single- and multiple-segment firms. The authors hypothesize and find that the discretionary accruals quality is lower for multiple-segment firms than single-segment firms, and for the same level of discretionary accruals quality, the cost of capital is higher for multiple-segment firms than ...
Urcan, O, Demirkan, S, Radhakrishnan, S
openaire +1 more source
Discretionary Accrual Models and the Accounting Process [PDF]
SSRN Electronic Journal, 2000 This paper introduces a discretionary accrual model based on the accounting process developed by Dechow, Kothari and Watts (1998). Our model tries to prevent a big proportion of nondiscretionary accruals to be judged as discretionary. Using data from the Japanese stock market, we find that our model fits accruals much better than versions based on ...
Xavier Garza Gomez +2 more
openaire +1 more source
Human Resource Management, EarlyView.ABSTRACT Research on how to leverage high‐performance work systems (HPWS) and other strategic human resource management (HRM) systems to improve performance outcomes has long been a cornerstone of the HRM discipline. This study offers a comprehensive mapping of the field through bibliometric analysis and a thematic synthesis of 3503 peer‐reviewed ...
Xiaoxuan Zhai +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 +3 more
wiley +1 more source
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 +3 more
wiley +1 more source
Environmental Uncertainty and the Managers' Use of Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2010 Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards.
Mehdi Sadidi, Sajad Ebrahimidardeh
doaj