Results 61 to 70 of about 463,911 (307)

Industry Valuation-Driven Earnings Management [PDF]

, 2013
textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings management at a time when the negative consequences ...
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
openaire   +2 more sources

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Fiscal Support and Earnings Management [PDF]

The International Journal of Accounting, 2016
It is well documented in the literature that firms tend to manipulate earnings before IPO (initial public offerings) and SEO (seasoned equity offerings). This study contributes to the literature by providing the first evidence on whether and how fiscal support in the form of preferential tax treatment and financial subsidy affects a firm’s earnings ...
openaire   +3 more sources

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, KUALITAS AUDIT, KOMITE AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2013-2015) [PDF]

, 2017
The purpose of this research is to analyze the impact of managerial ownership, size corporation, auditor quality, audit committe and leverage towards earning management. The independent variables in this research are the structure of managerial ownership,
DIMARA, Rexy Joseph S, HADIPRAJITNO , P Basuki   +1 more
core  

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Classification Shifting Phenomenon in Earning Management [PDF]

مطالعات تجربی حسابداری مالی, 2018
Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian ...
Ali Saghafi, Mozaffar Jamalian Pour
doaj   +1 more source

Analisis Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Manajemen Laba Sebelum dan Sesudah Adopsi Ifrs [PDF]

, 2015
This study aimed to examine the effect of board of commissioners, audit committee, and audit quality on earning management before and after adoption of IFRS and this study also examine the difference between effect of board of commissioners, audit ...
Afri Yuyetta, Etna Nur, Simangunsong, A. H. (Andrian)   +1 more
core  

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2018
Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports.
Hassan Zalaghi, Asyieh Ghadami Mashhour
doaj   +1 more source

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2011) [PDF]

, 2013
The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit ...
ANGGANA, Gea Rafdan, PRASTIWI, Andri
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