Results 71 to 80 of about 141,734 (182)
Cogent Economics & Finance, 2020 By combining Empirical Distribution Approach (EDA) and Discretionary Accruals Approach (DAA) with data including 2,949 observations of 295 Vietnamese listed companies from 2006 to 2016, we provide evidence that the firms have conducted earnings ...
Ky Han Tran, Nguyen Hung Duong
doaj +1 more source
Discretionary accruals : the measurement error induced by conservatism [PDF]
Portuguese Journal of Management Studies, 2006 This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will
openaire +1 more source
The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
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Financial Reporting Quality, Information Risk and Cost of Capital [PDF]
مطالعات تجربی حسابداری مالی, 2008 This paper examines the relation between the quality of financial reporting, information risk and cost of capital for a sample of firms listed in TSE's during 1380-1384.Using accruals quality as a proxy for financial reporting quality and information ...
Mohammad Arabmazar Yazdi +1 more
doaj
Relationship between Corporate Governance and Earnings Management [PDF]
مدیریت بهره وری, 2010 This study aims to investigate the relationship between corporate governance dimensions and earnings management in Tehran Stock Eechange over 2002-2007. We have selected 40 companies as the research sample after applying samplying techniques and deleting
Hashem Nikoomaram +1 more
doaj
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
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
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The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source