The demand for corporate financial reporting: A survey among financial analysts [PDF]
, 2010 : We examine financial analysts’ views on corporate financial reporting issues by means of a survey among 306 analysts and interviews among 21 analysts and compare their views with that of CFOs.
Dijk, R. (Ronald) van +3 more
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Earnings Quality and Income Smoothing Motives: Evidence from Indonesia [PDF]
, 2021 Alwan Sri Kustono +2 more
openalex +1 more source
Is Today's Price-Earnings Ratio Too High? [PDF]
More than half of households’ retirement savings are invested in stocks. During the recent financial crisis, stocks lost more than one-half their market value from the fall of 2007 to their lows in the spring of 2009.
Richard W. Kopcke, Zhenya Karamcheva
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A framework for the classification of accounts manipulations [PDF]
Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
core
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
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Commercial bank load loss recoveries [PDF]
, 2009 We present a new approach to analyse historical recovery rates on distressed bank assets. Our approach uses banks’ reported impaired assets and the corresponding specific provisions. The dynamics and drivers of this credit loss recovery proxy are studied
Grimes, Arthur, Hess, Kurt
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Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego +2 more
core +2 more sources
Relation and Dynamics between Derivative Usage and Earnings Smoothing: Evidence from China
, 2021 Huiting Guo, Jinzhiyang Wang
openalex +1 more source
Surge pricing on a service platform under spatial spillovers: evidence from Uber [PDF]
, 2019 Ride-sharing platforms employ surge pricing to match anticipated capacity spillover with demand. We develop an optimization model to characterize the relationship between surge price and spillover.
Bellamy, Marcus +4 more
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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Publik, Perubahan Harga Saham dan Risiko Bisnis terhadap Manajemen Laba pada Perusahaan Publik Sektor Keuangan [PDF]
, 2015 This study was conducted to examine the factors that affect earnings management practices are firm size, profitability, leverage, public ownership, changes in stock prices and business risks.
Suhartanto, D. (Dwi)
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