Results 251 to 260 of about 341,548 (268)

Earnings Quality and the Equity Risk Premium: A Benchmark Model*

Contemporary Accounting Research, 2006
AbstractThis paper solves a model that links earnings quality to the equity risk premium in an infinite‐horizon consumption capital asset pricing model (CAPM) economy. In the model, risk‐averse traders hold diversified portfolios consisting of risk‐free bonds and shares of many risky firms.
openaire   +1 more source

'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature

SSRN Electronic Journal, 2007
Abstract: This paper synthesises a new strand of earnings management research that uses distribution of reported earnings to detect earnings management instead of using discretionary accruals (DACCR), the conventional proxy for earnings management. The theoretical foundation for benchmark beating approach is derived from the 'prospect theory' developed
openaire   +1 more source

Silent Skies: The Biodiversity Consequence of Meeting Earnings Benchmarks 

Biodiversity loss is now widely recognized as an environmental crisis of our times. Besides ecological harm, biodiversity loss carries substantial potential economic costs. In an earlier study we document elevated levels of toxic chemicals around plants operated by firms that have likely boosted earnings to meet earnings benchmarks (MEB).
Jacob Thomas, Wentao Yao, Frank Zhang, Wei Zhu   +3 more
openaire   +1 more source

Employees’ Perceptions and Earnings Benchmarks

Pacific Accounting Review, 2023
Sijing Wei
exaly  

Earnings Benchmarks: The Role of Auditor Tenure and Fee Structures

International Journal of Economics, Business and Management Research
The aim of this study investigates whether audit fees and auditor tenure jointly affect the ability of firms to meet or beat earnings expectations. Prior studies provide evidence that non-audit fees are adversely affected by auditor independence when auditor tenure is short.
openaire   +1 more source

Use of Benchmarks in Predicting Earnings Management?

Accounting and Finance, 2017
James Routledge, Richard Kent
exaly  

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence From Monthly Data

Review of Accounting Studies, 2010
Tzachi Zach, Daniel Cohen, Raj Mashruwala   +2 more
exaly  

Earnings Benchmark Hierarchy

Accounting and Finance, 2017
By Associate Professor Andrew Jackson, Mariela Carvajal, Jeffrey J Coulton   +2 more
exaly  

Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity

Journal of Business Finance and Accounting, 2013
Yuping Jia
exaly  

Short Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Journal of Behavioral Finance, 2020
Kristina Rennekamp
exaly