Results 311 to 320 of about 558,465 (359)
Some of the next articles are maybe not open access.
Quarterly Earnings Patterns and Earnings Management
SSRN Electronic Journal, 2007This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in interim quarters may attempt to increase earnings of the ...
Somnath Das +2 more
openaire +1 more source
Marketing Intelligence & Planning, 2017
PurposeThe decisions marketing managers make on advertising expenditures are vital to maintaining the sales and profitability of a firm. However, these decisions have not been taken into account to a great enough extent when determining a firm’s performance. The purpose of this paper is to better understand the marketing-finance interface and to reveal
Heather M. Meyer, Nacasius U. Ujah
openaire +1 more source
PurposeThe decisions marketing managers make on advertising expenditures are vital to maintaining the sales and profitability of a firm. However, these decisions have not been taken into account to a great enough extent when determining a firm’s performance. The purpose of this paper is to better understand the marketing-finance interface and to reveal
Heather M. Meyer, Nacasius U. Ujah
openaire +1 more source
Business and Professional Ethics Journal, 1996
goals of the principals can be in conflict with the primary goals of the agents. The principals, for example, may desire a higher stock price, while the agents may seek increased personal wealth through higher management compensation. Thus, although the managers of a corpo ration have an obligation to the stockholders, agency theory says man agement ...
Stephen D. Makar +2 more
openaire +1 more source
goals of the principals can be in conflict with the primary goals of the agents. The principals, for example, may desire a higher stock price, while the agents may seek increased personal wealth through higher management compensation. Thus, although the managers of a corpo ration have an obligation to the stockholders, agency theory says man agement ...
Stephen D. Makar +2 more
openaire +1 more source
Earnings Management and Earnings Quality
SSRN Electronic Journal, 2007Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
openaire +1 more source
Management's Earnings Justification and Earnings Management under Different Institutional Regimes
Corporate Governance: An International Review, 2013AbstractManuscript TypeEmpiricalResearch Question/IssueThis study examines whether accruals earnings management is associated with managers' explanations of performance provided in narrative reports accompanying the financial statements in an international setting that covers voluntary and mandatory institutional environments for management commentary (
Aerts, Walter, Cheng, Peng, Tarca, Ann
openaire +3 more sources
2017
This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, earnings management, fraud, and earnings manipulation. It presents the earnings management phenomenon, specifically, from whence it comes. It reviews the mainstream studies, and focuses on two types of earnings management: accruals earnings management and ...
openaire +2 more sources
This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, earnings management, fraud, and earnings manipulation. It presents the earnings management phenomenon, specifically, from whence it comes. It reviews the mainstream studies, and focuses on two types of earnings management: accruals earnings management and ...
openaire +2 more sources
Earnings Guidance and Earnings Management Constraints
SSRN Electronic Journal, 2012We examine how the provision of quarterly earnings guidance is affected by constraints on earnings management. We argue that costs of falling short of one’s own guidance make managers reluctant to issue guidance without sufficient flexibility in their financial reporting system to manage accruals to meet their forecast should that need arise.
Adam S. Koch +2 more
openaire +1 more source
Quarterly Earnings Distribution and Earnings Management
2010 International Conference on E-Business and E-Government, 2010Earnings management of the listed company is a hidden rule in the capital market. Previous researches usually based on annual earnings are difficult to find when and how firms manage their earning during a fiscal year. Given that the fourth quarter affords the last opportunity of earnings management, the abnormal change in earnings of the fourth ...
Gang Cui, Yaowen Wang
openaire +1 more source