Results 231 to 240 of about 341,548 (268)

Tourist Flow and Earnings Benchmarks

Journal of Hospitality & Tourism Research, 2013
This study examines the relationship between meeting earnings benchmarks and regional factors related to the hospitality industry. Our hypothesis assumes that the tourist flow in which a hotel is located influences the hotel’s performance, but it is not the same for all firms.
Laura Parte-Esteban, Pilar Alberca-Oliver   +1 more
openaire   +1 more source

An Analysis of the Reasons for the Asymmetries Surrounding Earnings Benchmarks

Accounting & Finance, 2008
Please enter abstract text here.Several studies report an asymmetry in the distribution of earnings around specified benchmarks (Hayn 1995; Burgstahler and Dichev 1997; Degeorge et al. 1999; Brown and Caylor 2005). Doubt has arisen over whether the observed kink in the distribution of earnings is solely caused by earnings management (Dechow et al ...
Bruce Bennett, Michael E. Bradbury
openaire   +1 more source

Do Australian Companies Manage Earnings to Meet Simple Earnings Benchmarks?

Accounting and Finance, 2003
Measurement error in unexpected accruals is an important problem for empirical earnings management research. Several recent studies avoid this problem by examining the pooled, cross–sectional distribution of reported earnings. Discontinuities in the distribution of reported earnings around key earnings thresholds may indicate the exercise of management
Alan Ramsay
exaly   +2 more sources

The effect of alternative goals on earnings management studies: An earnings benchmark examination

Journal of Accounting and Public Policy, 2007
Firms' management manage earnings because they have some incentive or goal to do so. Earnings management studies have to account for these different goals as tests of earnings management can be compromised by the effect of conflicting goals. I illustrate this in the setting of Dechow et al. (2003).
openaire   +1 more source

Is ‘Benchmark Beating’ by Australian Firms Evidence of Earnings Management?

Accounting and Finance, 2005
AbstractWe investigate the extent to which Australian firms that report small profits and/or small increases in earnings (i.e. benchmark beaters) have done so by the upward manipulation of these earnings. Although evidence of an unusually large number of firms managing to just beat such earnings benchmarks has been interpreted as evidence of earnings ...
By Associate Professor Jeff Coulton, Stephen Taylor   +1 more
exaly   +2 more sources

Real earnings management practices for meeting earnings benchmarks: Indian evidence

DECISION, 2020
This study examines whether managers of Indian companies engage in earnings-increasing real earnings management practices, i.e., overproduction and reduction in discretionary expenses, viz., research and development (R&D) expenses and selling, general, and administrative (SG&A) expenses, to meet two important earnings benchmarks, i.e., avoiding losses ...
openaire   +1 more source

Discretionary Accruals, Earnings Management, and Earnings Benchmarks

2005
This study examines whether firms just above and just below two earnings benchmarks (loss avoidance and earnings changes) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management and firms have capital market incentives to beat benchmarks, then firms above (benchmark beaters) and firms below a ...
openaire   +1 more source

Strategic Revenue Recognition to Achieve Earnings Benchmarks

Journal of Accounting and Public Policy, 2006
I examine whether managers use discretion in the two accounts related to revenue recognition, accounts receivable and deferred revenue, to avoid three common earnings benchmarks. I find that managers use discretion in both accounts to avoid negative earnings surprises.
openaire   +1 more source

Earnings Benchmarks and the Information Content of Quarterly Foreign Earnings of U.S. Multinational Companies

Journal of International Financial Management & Accounting, 2013
AbstractThe meeting of earnings benchmarks is considered important for investors. The chief financial officers of U.S. companies state that the three most important earnings thresholds to meet are the earnings in the same quarter last year, the analysts' earnings forecast for the current quarter, and zero earnings.
Michael J. Lacina, Barry R. Marks, Haeyoung Shin   +2 more
openaire   +1 more source

Benchmark for Earnings Performance: Management Forecasts Versus Analysts' Forecasts [PDF]

, 2010
We investigate the incremental information conveyed by management forecast errors over and above the consensus analyst forecast error at the time of earnings announcement. To the extent that analysts rationally revise their forecasts to subsume information contained in management releases, it is reasonable to argue that management forecasts are dated ...
Sandip Dhole, Sagarika Mishra, Shiva Sivaramakrishnan   +2 more
openaire   +1 more source