Results 91 to 100 of about 581,656 (245)
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
core
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to analyze the effect of firm characteristics – profitability, leverage, liquidity, and firm size – on earnings management, with gender diversity on the board of directors as a moderating variable. Using panel data from food and beverage
Melinda Astuti, Eka Bertuah
doaj +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Earnings management and institutional differences Literature review and discussion. [PDF]
This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen +1 more
core
Accruals Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?
, 2021 Over the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals-based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally
Scott, Rachel +3 more
core
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Willekens, Marleen +1 more
core
The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core +3 more sources
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
The Relationship Between Financial Distress and Earnings Management
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study aims to analyze the relationship between financial distress and earnings management practices using accounting accruals in companies listed on the Egyptian Stock Exchange from 2014 to 2018.
أسماء صادق متولي خاطر +2 more
doaj +1 more source