Results 21 to 30 of about 51,419 (310)
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
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
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
SSRN Electronic Journal, 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
+5 more sources
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
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
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
The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy +1 more
doaj +1 more source
Languages and earnings management
Journal of Accounting and Economics, 2017 Abstract We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management.
Kim, Jaehyeon, Kim, Yongtae, Zhou, Jian
openaire +2 more sources