Results 21 to 30 of about 22,268 (264)

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, Linda A. Myers, Douglas J. Skinner   +2 more
openaire   +1 more source

Earnings management to avoid earnings boosts [PDF]

Journal of Applied Accounting Research, 2020
Purpose The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.
Naser Makarem, Clare Roberts
openaire   +2 more sources

Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Croatian Review of Economic, Business and Social Statistics, 2022
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
doaj   +1 more source

The Empirical Research on the Correlation Between the Internal Control and Earning Management in Private Listed Companies [PDF]

E3S Web of Conferences, 2021
Under the background of industrial innovation, this paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management.
Yan Sheng-Nan
doaj   +1 more source

EARNINGS MANAGEMENT AND FUTURE EARNINGS [PDF]

Jurnal Akuntansi dan Keuangan Indonesia, 2019
Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015.
openaire   +1 more source

Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It

Buhalterinės Apskaitos Teorija ir Praktika, 2023
In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder ...
Milda Striupaitytė, Diana Bachtijeva
doaj   +1 more source

Impact of corporate governance on earnings management – Experimental evidence on listed commercial banks in Vietnam [PDF]

Banks and Bank Systems, 2022
Earnings management is the practice of adjusting accounting policies to change earnings. It affects the earnings of the banking industry, including listed commercial banks.
Dang Anh Tuan
doaj   +1 more source

CONSTRUCTION PROJECT CONTROL ANALYSIS USING EARNED VALUE MANAGEMENT, EARNED SCHEDULE MANAGEMENT, EARNED DURATION MANAGEMENT

Jurnal Infrastruktur, 2023
Appropriate control methods are needed to anticipate potential problems and make construction projects better managed to improve efficiency, productivity, and quality of work. Earned Value Management (EVM) experienced problems in predicting duration because it used two scopes, namely cost and schedule.
Azaria Andreas, Nuryani Tinumbia, Erica Anggraini   +2 more
openaire   +1 more source

Information Content of Earnings Managements: Implications on Growth and Value Companies

Journal of Accounting and Finance in Emerging Economies, 2016
Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents.
Windu Mulyasari, Slamet Sugiri, Heyvon Herdhayinta   +2 more
doaj   +1 more source

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma, Misni Erwati, Fitri Chairunnisa   +2 more
doaj   +1 more source