Results 351 to 360 of about 8,015,859 (403)
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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 ...
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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
Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
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SSRN Electronic Journal, 2010
This paper is an epistemological dialectic on earnings management. It appears that for a long time earnings management has taken on the cloak of nebulousness and imprecision. In fact, some researchers use the term without knowing its true meaning or purport.
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This paper is an epistemological dialectic on earnings management. It appears that for a long time earnings management has taken on the cloak of nebulousness and imprecision. In fact, some researchers use the term without knowing its true meaning or purport.
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Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*
Contemporary Accounting Research, 2020We examine the causal effects of corporate governance on earnings management using shareholder-sponsored proposals that pass or fail by a small margin of votes in annual shareholder meetings.
Zhongwen Fan +2 more
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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
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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
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Earnings Quality and Earnings Management
2019Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
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Female board directorship and earnings management
, 2020Purpose This paper aims to examine the impact of female board directorship on the extent of earnings management. Design/methodology/approach The research hypotheses have been tested using both univariate and multivariate analyzes based on a sample of ...
Yosra Mnif, I. Chérif
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, 2020
This study aims to investigate whether the presence of female directors with specific attributes has an effect on earnings quality in a patriarchal emerging country with a collectivistic culture and a substantial gender equality gap and where the ...
Emrah Arioglu
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This study aims to investigate whether the presence of female directors with specific attributes has an effect on earnings quality in a patriarchal emerging country with a collectivistic culture and a substantial gender equality gap and where the ...
Emrah Arioglu
semanticscholar +1 more source
The Effect of Earnings Forecasts on Earnings Management
Journal of Accounting Research, 2002We develop a theory of the association between earnings management and voluntary management forecasts in an agency setting. Earnings management is modeled as a “window dressing” action that can increase the firm’s reported accounting earnings but has no impact on the firm’s real cash flows.
Sunil Dutta, Frank Gigler
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