Results 61 to 70 of about 2,761 (201)
Pre-merger Earnings Management: Sarbanes Oxley, Leverage and Non-cash Acquisition Premia [PDF]
, 2012 The objective of this thesis is to investigate earnings management within a structured sample design focusing upon a M&A context in the US by addressing three main empirical questions in three studies.
Alsharairi, Malek Ahmad Refai +1 more
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European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
doaj +1 more source
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2009 The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions ...
Hadri Kusuma, Wigiya Ayu Udiana Sari
doaj
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
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Earnings smoothing information as signaling or garbling: a literature review
, 2018 Earnings smoothing, which refers to the action of managers managing earnings to reduce fluctuations of reported earnings, is a special type of earnings management because while earnings smoothing may be used to distort shareholders and creditors’ view of
Saudah Sofian +3 more
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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
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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
Smooth Earning, Annual Compensation and CEO Characteristics
International Journal of Accounting and Financial Reporting, 2011 The systems of compensation remain the main mean to reduce the conflicts of interests between chiefs executives officers (CEOs) and the shareholders. The CEOs compensation is supposed to be positively correlated with the performance of the company. Consequently, the CEOs can managed profits to determine their level of compensation or to increase the
Lanouar Charfeddine +2 more
openaire +2 more sources
EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]
Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca +2 more
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