Results 41 to 50 of about 13,104,396 (295)
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya [PDF]
PSU Research ReviewPurpose – This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship. Design/methodology/approach – The authors used panel data derived
Daniel Kipkirong Tarus +1 more
doaj +1 more source
CEO Risk Incentives and Real Earnings Management
International Journal of Business and Management, 2016 <p>Previous research shows that companies use option compensation to motivate managers to accept risk (Jensen & Meckling, 1976). Indeed, risk adverse CEOs are likely to accept less risk than that accepted by diversified shareholders (Fama & French, 1992).
FABRIZI, MICHELE, PARBONETTI, ANTONIO
openaire +4 more sources
Debt Contracting and Real Earnings Management [PDF]
SSRN Electronic Journal, 2011 We examine the relation between firms’ real earnings management decisions and the level of slack in their net worth debt covenants. Using private debt covenant data, we find that the overall level of real earnings management is higher when net worth covenant slack is tighter.
Kim, Bong Hwan +3 more
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Arthritis Care &Research, EarlyView.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
Pengaruh ownership structure terhadap earnings management
Akuntansi dan Teknologi InformasiPurpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj +1 more source
Internal audit role on information asymmetry and real earnings management
Jurnal Akuntansi dan Auditing Indonesia, 2018 This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data.
Jasman Jasman, Muhammad Nuryatno Amin
doaj +1 more source
Real earnings management and the properties of analysts' forecasts
Advances in Accounting, 2016 Abstract Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, analysts struggle to fully incorporate into their forecasts all available information.
Eiler, Lisa A. +3 more
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Managerial ability and real earnings management [PDF]
Advances in Accounting, 2017 Abstract Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we examine how managerial ability relates to the use of REM and future firm performance. We find that higher-ability managers engage in less REM.
Xuerong (Sharon) Huang, Li Sun
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How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source