Results 11 to 20 of about 8,015,859 (403)
The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Journal of Business Finance & Accounting, 2005 Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Lara, Juan Manuel +2 more
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Revista Catarinense da Ciência Contábil, 2021 This study aimed to analyze the influence of powerful CEOs on earnings management (EM) considering the presence of social connections between the CEO and members of the board of directors (CA). The sample consisted of 183 Brazilian companies listed in [B]³ in the period 2011 to 2017, totaling 881 observations.
Letícia Gomes Locatelli +2 more
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Cogent Business & Management, 2023 This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange ...
Quynh Lien Le, H. Nguyen
semanticscholar +1 more source
Sustainability, 2023 Earnings management continues to be a critical ethical concern faced by companies. The management that conducts earnings manipulation may adopt environmental, social, and governance (ESG) activities to safeguard themselves from stakeholders.
Wadhaah Ibrahim Almubarak +2 more
semanticscholar +1 more source
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Cogent Business & Management, 2023 Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an ...
A. Musa +2 more
semanticscholar +1 more source
Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the
Anis Ben Amar, Islem Turki
doaj +1 more source
Military managers and earnings management
Kyklos, 2020 AbstractIn a developing market, where the ownership is highly concentrated and the central governance issue is the conflict between majority and minority shareholders, how do managers with previous military experience (military managers) affect the quality of financial reporting?
Lai, Li +3 more
openaire +2 more sources
Quarterly earnings guidance and real earnings management
Journal of Business Finance & Accounting, 2022 AbstractWe examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision‐making, if managers become overly concerned with setting and beating short‐term earnings targets. We test these associations on a large sample of US firms.
Beatriz García Osma +2 more
openaire +3 more sources
The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
doaj +1 more source
International Journal of Finance and Economics, 2021 Correspondence Ali Meftah Gerged, Leicester Castle Business School, De Montfort University, The Gateway, Leicester, LE1 9BH, UK; Faculty of Economics, Misurata University, Misurata, Libya.
A. Gerged +2 more
semanticscholar +1 more source