British Journal of Management, EarlyView.Abstract This paper examines the motivational foundations of academics’ external engagement within the evolving context of the entrepreneurial university. While prior research has explored specific forms of academic entrepreneurship, broader engagement with external organizations has only recently been recognized as both entrepreneurial and value ...
Samuel Mwaura +3 more
wiley +1 more source
Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
BBR: Brazilian Business Review, 2019 This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcão S.A.
Rodolfo Maia Rosado Cascudo Rodrigues +2 more
doaj +1 more source
PENGARUH KUALITAS AUDIT TERHADAP PENYAJIAN AKRUAL DISKRESIONER DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
, 2016 The purpose of this paper is to examine the influence of audit quality (accounting firms size, audit tenure, audit specialization) on discretionary accruals in the manufacturing companies listed on the Indonesia Stock Exchange in 2011 until 2014 ...
RATMONO , Dwi +1 more
core
Fee endogeneity, discretionary accruals and managerial incentive
Corporate Ownership and Control, 2006 Our study examines linkages between discretionary accruals, management ownership and remuneration and non-audit service (NAS) fees. All findings for our study are based on an extensive analysis of 351 Singapore publicly listed firms for the 2001 fiscal year period. Inferential statistics results using OLS and 2SLS reveals three key findings.
Mitchell Van der Zahn, Gregory Tower
openaire +1 more source
Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections
Journal of Accounting Research, EarlyView.ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley +1 more source
HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS [PDF]
, 2017 This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more direct driver of incentive
HIDAYANINGTYAS, Kurnia Putri +1 more
core +1 more source
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
, 2016 In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Human + AI in Accounting: Early Evidence from the Field
Journal of Accounting Research, EarlyView.ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley +1 more source
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2008 This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj