Results 21 to 30 of about 8,015,859 (403)
Earnings Momentum and Earnings Management [PDF]
SSRN Electronic Journal, 1999 This paper provides evidence on firms that report long “strings” of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that this frequency is much larger than would be expected by chance.
James N. Myers +2 more
openaire +1 more source
Gender diversity and earnings management: the case of female directors with financial background
Review of Quantitative Finance and Accounting, 2021 Past evidence generally suggests that the presence of female directors on corporate boards tends to improve earnings quality due to these directors’ superior monitoring abilities.
A. Zalata +3 more
semanticscholar +1 more source
Does the life cycle affect earnings management and bankruptcy?
Oeconomia Copernicana, 2021 Research background: Deteriorating economic conditions and a negative outlook increase the pressure on financial management and the need to show high financial performance.
Pavol Durana +4 more
semanticscholar +1 more source
Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Earnings management is both good and bad. Of course, alittle of earnings management can be improved information content ofaccounting. Opportunistic behavior of management with earningsmanipulation decrease information credibility and wreck ...
Gholamreza Kordestani, rashid tatli
doaj +1 more source
APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS
Journal of Business and Economic Management, 2022 Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels.
Pavol Durana +3 more
semanticscholar +1 more source
Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj +1 more source
Ownership structure and earnings management: Empirical evidence from Vietnam
Cogent Business & Management, 2021 This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on ...
H. Nguyen, Quynh Lien Le, Thi Kim Anh Vu
semanticscholar +1 more source
TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests.
Rianty Ontorael, Ira Geraldina
doaj +1 more source
CEO Type and Earnings Management to Avoid Loss or Earnings Decreases: Evidence from South Korea
Gadjah Mada International Journal of Business, 2023 This study examines the relations between the CEO type (owner CEO vs. professional CEO) and earnings management over 9,266 firm-years from 2011 to 2020 in Korea.
Kyunga Na, Yun-jeong Lee, Hagyeong Yu
doaj +1 more source
Sustainability, 2021 This study analyses the relationship between earnings management and corporate social responsibility. To this end, we use a sample of 568 listed companies from the European Union between 2010 and 2018.
Tiago Cruz Gonçalves +2 more
semanticscholar +1 more source