Results 221 to 230 of about 341,548 (268)
When Losses Matter More: A Dynamic Reference-Dependent Evaluation of Suicide Risk. [PDF]
Risk AnalParhi M +4 more
europepmc +1 more source
Determinants of Earnings Benchmarks in the Spanish Hotel Industry
Tourism Economics, 2011 This paper focuses on an avoidance of earnings decreases and losses hypothesis in the Spanish hotel industry. In the first step, the earnings distribution (levels and changes in earnings related to one year against the previous year) is analysed to ...
Maria Jesus Such Devesa +1 more
exaly +3 more sources
The Impact of Abnormal Real Earnings Management to Meet Earnings Benchmarks on Future Operating Performance [PDF]
International Review of Financial Analysis, 2022 Abstract Motivated by agency conflicts of real earnings management (e.g., opportunistic and signalling perspectives), this study investigates the association between firms that manipulate their business operations to meet earnings benchmarks (i.e., zero earnings, last year's earnings) and subsequent operating performance.
Basiem Al-Shattarat +2 more
exaly +3 more sources
Benchmark Beating and Earnings Manipulation in Nigerian Firms
Asian Economic and Financial Review, 2022 Earnings management among firms remains a central focus for academics, auditors and regulatory bodies. Benchmark-motivated earnings management occurs when managers engage in opportunistic activities, including flexible use of accounting standards to misrepresent the information in a firm’s financial reports.
Adekunle Ahmed, Joseph Akande
exaly +2 more sources
Journal of Business Finance and Accounting, 2006 This study examines whether firms with profits before accruals management are more likely than firms with losses before accruals management to meet or exceed earnings benchmarks when pre-managed earnings are below those benchmarks. We extend Brown (2001)
Abhijit Barua
exaly +2 more sources
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Employees’ perceptions and earnings benchmarks
Pacific Accounting Review, 2022Purpose Employees, as internal stakeholders, not only play significant roles in a company’s operations but are also important users of a company’s financial information. However, prior accounting research to date has not explored whether employees incorporate a firm’s ability to meet earnings benchmarks in forming and revising their perceptions of ...
Jung Eun “JP” Park +2 more
openaire +1 more source
Asian Review of Accounting, 2017 Purpose Prior literature has revealed three key earnings benchmarks: earnings level; earnings change; and analysts’ expectations. The purpose of this paper is twofold.
Wing Him Yeung, Camillo Lento
exaly +2 more sources
Financial Distress, Earnings Benchmark and Earnings Management Practices
Vision: The Journal of Business Perspective, 2021Prior research exhibits contradictory evidence on earnings management practices, both accrual and real, undertaken by the firms in state of financial distress. This study uniquely examines the issue in the presence of earnings-increasing earnings management motivation- meeting earnings benchmark of avoiding losses.
openaire +1 more source
Accounting & Finance, 2015
AbstractWe examine the hierarchy of earnings benchmarks in Australia. Our results demonstrate a disconnect between the actions managers appear to take and the market reaction to firms exceeding or just missing earnings benchmarks. The actions of managers appear consistent with them acting in a manner to avoid making losses and earnings decreases.
Mariela Carvajal +2 more
openaire +1 more source
AbstractWe examine the hierarchy of earnings benchmarks in Australia. Our results demonstrate a disconnect between the actions managers appear to take and the market reaction to firms exceeding or just missing earnings benchmarks. The actions of managers appear consistent with them acting in a manner to avoid making losses and earnings decreases.
Mariela Carvajal +2 more
openaire +1 more source