Results 91 to 100 of about 40,006 (243)
Earnings Management in the Banking Industry [PDF]
, 2010 Executive summary Prior research suggests that banks have an incentive to smooth income through loan loss provisions (LLPs), but there has been no research on the effects of IFRS implementation on this. Using a sample of European banks and a single-stage
Oosterbosch, R.J.J. (Renick) van
core
Risk disclosure, earnings smoothing and firm perceived risk
Journal of Financial Reporting and AccountingPurpose This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context. Design/methodology/approach This study juxtaposes three competing views, the “null”, the “divergence” and the “convergence” hypotheses, and empirically investigates whether risk ...
Monjed, Hend +2 more
openaire +4 more sources
What Do Smoothed Earnings Tell Us About the Future? [PDF]
, 2014 This study analyzes the information contents of income smoothing behavior, especially the role of income smoothing behavior as a signal of future performance. What do smoothed earnings tell us about the future? To answer this research question, this paper focuses on earnings persistence and dividend policy based on two prior survey papers.
Yusuke Takasu, Makoto Nakano
openaire +1 more source
Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014 [PDF]
, 2016 This study to examine the effect of managerial ownership and institutional ownership to earnings management. Modified Jones Model is used to estimate discretionary accruals (income increasing, income decreasing, or income smoothing) in this study. The
Juniarti, Claudia Runela
core
Credit losses in Australasian banking [PDF]
, 2008 We analyse determinants of bank credit losses in Australasia. Despite sizeable credit losses over the past two decades, ours is the first systematic study to do so. Analysis is based on a comprehensive dataset retrieved from original financial reports of
Grimes, Arthur +2 more
core +2 more sources
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 ...
Vander Bauwhede, Heidi +1 more
core
ON THE PERFORMANCE OF NONPARAMETRIC SPECIFICATION TESTS IN REGRESSION MODELS [PDF]
, 2013 Some recently developed nonparametric specification tests for regression models are described in a unified way. The common characteristic of these tests is that they are consistent against any alternative hypothesis.
Chesborough HW +12 more
core +1 more source
The Behavior of Accounting Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 1995 The central issue addressed in this study is the actions of management in the selection of accounting Procedures and reaction to accounting standards. The corporate managers may be motivated to smooth their own income with the assumption that stability ...
دکتر محمدعلی آقایی +1 more
doaj
DOES EARNINGS QUALITY MODERATE THE PREDICTIVE CONTENT OF NONOPERATING INCOME?
Gadjah Mada International Journal of Business, 2013 The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of nonoperating income to predict future operating cash flow. The magnitude of income smoothing index, measured by Eckel’s (1981) index formula,
Slamet Sugiri
doaj +1 more source