Results 11 to 20 of about 341,548 (268)
Earnings Benchmarks in International hotel firms [PDF]
Management Letters/Cuadernos de Gestión, 2011 This paper focuses on earnings management around earnings benchmarks (avoiding losses and earnings decreases hypothesis) in international firms and non international firms belonging to the Spanish hotel industry.
Laura Parte Esteban +1 more
doaj +4 more sources
Corporate Life Cycle and Earnings Benchmarks
Australian Accounting Review, 2016 We examine whether and how corporate life cycle significantly influences meeting or beating earnings benchmarks (MBE). We find that corporate life cycle plays a significant role in a firm's meeting or beating earnings benchmarks behaviour ...
Jeongmi Choi +5 more
core +3 more sources
Use of benchmarks in predicting earnings management?
Accounting & Finance, 2015 This study conducts multiple approaches to identify whether earnings benchmarks are an indicator for earnings management within the Australian market. We investigate firms reporting small positive earnings and small positive earnings changes, referred to
Routledge, James, Kent, Richard
core +5 more sources
Social Security Replacement Rates for Alternative Earnings Benchmarks. [PDF]
, 2006 Social Security reform proposals are often presented in terms of their differential impacts on hypothetical or ‘example’ workers. Our work explores how different benchmarks produce different replacement rate outcomes.
Phillips, John W. R. +1 more
core +11 more sources
Non-Investor Stakeholders and Earnings Benchmarks
, 2017 A firm has numerous non-investor stakeholders, such as customers, employees, and potential business partners, who provide needed monetary and nonmonetary support to the firm.
Wei, Sijing
core +3 more sources
Real Earnings Management Activities, Meeting Earnings Benchmarks And Future Performance: UK Evidence [PDF]
Journal of Business Finance & Accounting, 2017 This thesis presents two essays on real earnings management and future performance. The first essay draws on empirical studies that examine the three types of real earnings management activities in the United Kingdom (UK) for firms that are more likely ...
Al-shattarat, Basiem
core +3 more sources
Earnings-21: A Practical Benchmark for ASR in the Wild [PDF]
Interspeech 2021, 2021 Accepted to INTERSPEECH 2021. June 15 2021: Addressing the comments of reviewers and updating the results of our internal ESPNet model. The results do not change our conclusions. April 28th, 2021: We found and resolved an issue in our experimental evaluation that scored the LibriSpeech model at ~20% worse relative WER than the actual WER.
Miguel Del Rio 0001 +9 more
openaire +2 more sources
Earnings-22: A Practical Benchmark for Accents in the Wild
CoRR, 2022 Submitted to Interspeech ...
Miguel Del Rio 0001 +4 more
openaire +3 more sources
Pre managed earnings benchmarks and earnings management of Australian firms [PDF]
, 2012 This study investigates benchmark beating behaviour and circumstances under which managers inflate earnings to beat earnings benchmarks. We show that two benchmarks, positive earnings and positive earnings change, are associated with earnings ...
Sun, Lan +4 more
core +2 more sources
Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core +7 more sources