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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.
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Earnings Management and the Post‐earnings Announcement Drift
Financial Management, 2008We posit that the post‐earnings announcement drift (PEAD) is related to earnings management. Accordingly, we find that firms with large negative (positive) changes in operating cash flows manage accruals upward (downward). Most importantly, we find that PEAD is concentrated largely among those firms that are most likely to have smoothed their reported ...
Henock Louis, Amy X. Sun
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ESG, ESG rating divergence and earnings management: Evidence from China
Corporate Social Responsibility and Environmental ManagementThe existing studies on the relationship between ESG and earnings management provide mixed evidence and ignore ESG rating divergence. Using a sample of Chinese listed firms from 2009 to 2021, we examine the effect of ESG performance on earnings ...
Zhihong Mao, Siyang Wang, Yu‐en Lin
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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
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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
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Earnings Management: A Perspective
SSRN Electronic Journal, 2001Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income‐increasing earnings management, income‐decreasing earnings management and specific contexts, e.g ...
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Earnings Management or Earnings Manipulation?
2023Earnings management is the strategic use of accounting principles to manipulate financial reports and influence external stakeholders' perceptions of a company's financial position. This chapter conducts a narrative review of the literature examining the long-term impact of earnings management on future profitability. It focuses on two main dimensions:
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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
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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
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Earnings Management to Exceed Thresholds
The Journal of Business, 1999Earnings provide important information for investment decisions. Thus, executives--who are monitored by investors, directors, customers, and suppliers--acting in self-interest and at times for shareholders, have strong incentives to manage earnings. The authors introduce behavioral thresholds for earnings management. A model shows how thresholds induce
François Degeorge +2 more
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Related party transactions and earnings management in Jordan: the role of ownership structure
Journal of Financial Reporting & Accounting, 2020Purpose The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial public-listed companies, taking into account the uniqueness of the Jordanian ...
Mohammad Alhadab +2 more
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Earnings Management to Avoid Debt Covenant Violations and Future Performance
The European Accounting Review, 2020In this study, we examine the trade-offs between earnings management (both accruals and real) and covenant violations by examining how they are associated with future accounting and stock market performance.
Scott D. Dyreng +2 more
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