Results 61 to 70 of about 18,872 (297)

Chief executive officer characteristics and discretionary accruals in an emerging economy

Cogent Business & Management, 2022
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh, Rohami Shafie, Rokiah Ishak, Belal Ali Abdulraheem Ghaleb   +3 more
doaj   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]

مجله دانش حسابداری, 2012
This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
doaj   +1 more source

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source

The Impact of Earnings Management on Value- Relevance of Financial Statement Information [PDF]

مطالعات تجربی حسابداری مالی, 2010
This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals.
V. Mojtahedzadeh, S. Sadeghi Askari
doaj  

The effect of discretionary accruals on firm growth. Empirical evidence for SMEs from emerging Europe

Journal of Business Economics and Management, 2020
The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment.
Sorin Gabriel Anton, Mihai Carp
doaj   +1 more source

CEOs’ extensive term of office inhibits discretionary accruals [PDF]

RAUSP Management Journal, 2018
Purpose - CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods of the term of office.
Cristian Baú Dal Magro, Roberto Carlos Klann, Vanessa Edy Dagnoni Mondini   +2 more
doaj   +1 more source

ANALISIS TINGKAT DISCRETIONARY ACCRUAL SEBELUM DAN SESUDAH PENURUNAN TARIF PAJAK PENGHASILAN BADAN 2008 (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009) [PDF]

, 2011
This study aims to test the level of discretionary accruals between before and after the reduction income tax rate for fiscal year 2008. The samples were 50 companies listed in Indonesia Stock Exchange, which has published its financial statements for
ANGGRAENI, Wenty, ZULAIKHA, Zulaikha
core  

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source