Results 21 to 30 of about 341,548 (268)
Cogent Economics & Finance, 2023 Earnings management (EM) and its association with firm performance has been a subject of research interest for decades. This study re-examines the EM—firm performance nexus in a novel way using a nonlinear framework and introducing macro-economic misery ...
Emmanuel Mensah +2 more
doaj +1 more source
An alternative approach to detect earnings management to meet or beat benchmarks
Journal of Accounting Literature, 2022 Purpose The authors propose an alternative robust technique to test for discontinuities in distributions and provide consistent evidence of discontinuities around zero for both scaled and unscaled earnings levels and changes.
Stavros Degiannakis +3 more
openaire +3 more sources
Social Desirability Bias and Earnings Management around the World
International Journal of Management and Economics, 2015 In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability) scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate ...
Niszczota Paweł
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Corporate Earnings Track the Competitive Benchmark [PDF]
, 2003 Earnings are the flow of value created by corporations. I concentrate on the concept called EBITDA earnings before interest, taxes, depreciation, and amortization. This measure captures the results of the substantive non-financial activities of corporations and corresponds to the rental price of capital multiplied by the quantity of capital.
openaire +2 more sources
A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]
International Journal of Management, Accounting and Economics, 2018 This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves
Pizus Biswas
doaj
Value Relevance of Asset Revaluation Disclosure
Journal of Accounting and Investment, 2020 : Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj +1 more source
qiboteam/qibojit-benchmarks: benchmarks v0.0.1
, 2022 What's Changed first readme by @scarrazza in https://github.com/qiboteam/qibojit-benchmarks/pull/2 Add circuit benchmark script by @stavros11 in https://github.com/qiboteam/qibojit-benchmarks/pull/1 Example data and notebook by @stavros11 in https ...
Stefano Carrazza +3 more
core +1 more source
Is stock market overpriced? A benchmark approach
Cogent Economics & Finance, 2018 The fact that stock market is unpredictable does not deter investors, pundits, and academicians from speculating about the next market move. This paper uses multiple benchmarks to judge the current level of the stock market.
Riza Emekter +2 more
doaj +1 more source
Conditional Variance Forecasts for Long-Term Stock Returns
Risks, 2019 In this paper, we apply machine learning to forecast the conditional variance of long-term stock returns measured in excess of different benchmarks, considering the short- and long-term interest rate, the earnings-by-price ratio, and the inflation rate ...
Enno Mammen +3 more
doaj +1 more source
Earnings management in Brazil (2000-2025): synthesis, evidence, and research agenda [PDF]
Revista Contabilidade & FinançasThis article offers a systematic, analytical, and narrative review of earnings management research in Brazil from 2000 to 2025. It integrates methods, findings, and mechanisms with an emphasis on the role of the Accounting & Finance Review (A&FR) and the
Antonio Lopo Martinez
doaj +4 more sources