Accruals-Based Earnings Management
Stock liquidity, price informativeness, and accruals-based earnings management
... on accruals-based earnings ...future earnings should be reflected in current ...shifting accruals across periods should be low and managers should have less incentive to manage ...
101
Short-term debt maturity, monitoring and accruals-based earnings management
... accrual-based earnings management and debt generally assumes only a detrimental effect for ...by accruals-based earnings management which is mea- sured in terms of ...
16
Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management
... real earnings management dan accrual earnings management pada perusahaan yang terdaftar di Bursa Efek Indonesia ...real earnings management, sedangkan proftitabilitas dan ...
14
The impact of CEO career concerns on accruals based and real earnings management
... discretionary accruals. 4.2.2 Career Concerns and Real Activities Management Table 5 presents the results of regressions of our real activities earnings management vari- ables on the same ...
51
A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability
... to earnings management, we face the questions of why managers manipulate the earnings, How to manage the earnings and what the consequences of this behavior ...
9
Detecting Earnings Management Using Cross-Sectional Abnormal Accruals Models *
... induced earnings management equal to five percent of total ...are based on a measure of total operating accruals ...way accruals are defined, rather than to the use of alternative ...
33
The Association between Management Earnings Forecast Errors and Accruals: Case of Iran
... and earnings forecast error“ found that there is significant positive relationship between economic value added and earnings forecast error based on compound ...with earnings forecast error. ...
12
An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals
... total accruals and its components rather than calculate accruals from the balance sheet ...of accruals, earnings (income before extraordinary items), cash from operations, change in revenue, ...
133
CEOs and Earnings Management: the Distributional Anomalies of Discretionary Accruals in Post-SOX Era
... is based on the idea that the actions a CEO takes are driven by the urge to secure his/her ...company’s earnings by taking into account the current and the future relative ...of accruals is ...as ...
66
The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
... (5) The coefficients of β 1j , β 2j and β 3j are obtained based on regression techniques. In order to explain the above mentioned coefficients in Hypothesis 1, it should be mentioned that if IPO needs to ...
6
Managing for the Moment: The Role of Real Activity versus Accruals Earnings Management in SEO Valuation
... overstate earnings via their real actions. Existing evidence linking earnings management to mispricing has been questioned at least in part based on empirical research design flaws that induce ...
39
The use of accruals to manage reported earnings: theory and evidence
... net earnings to target earnings. Thus, adding stock-based compensation to the basic model seems unlikely to alter the insights developed from the ...of Accruals in Practice The general model ...
35
Evaluation of Management Earnings Forecast Error and Information Content of Accruals: Listed Companies in Tehran Stock Exchange
... the management anticipated profit forecasts about future ...that management forecasts will affect stock prices, stock market liquidity, and analysts ...interest accruals should also be ...reflect ...
11
Business Groups, Taxes and Accruals Management
... manage earnings more from a tax-minimizing perspective than independent ...jurisdiction, based on the marginal tax rate status of both firms (Gramlich et ...the earnings level of each individual ...
44
The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management
... Although earnings management appears during short-term debt in the ...accrual-based earnings management (Kim and Park, ...not earnings management appears during short-term ...
14
Earnings-based bonus plans and earnings management by business-unit managers
... compensation based on earnings rather than stock or stock ...short-term earnings-based ...discretionary accruals are a more important component of earnings management for ...
30
The Effect of Accruals Quality on the Incentive Contracting Role of Earnings in Tehran’s Stock Market
... Special Issue on New Dimensions in Economics, Accounting and Management directors. In this study they have worked one hundred and sixty German companies during the period from 1987 to 2003. The results indicate ...
12
The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow
... creditors, management and others for the purpose of assisting them in evaluating company’s ability in the generation of future cash ...and accruals). Based on the assertion FASB assertion stated that ...
12
Analysis on accrual-based models in detecting earnings management
... positive earnings management to increase the reported profit there was no relationship between the discretionary accruals and net profit despite the model ...
11
Earnings Management with Accruals and Financial Engineering
... large-scale earnings manipulation usually results in a quick and abrupt failure of the corporation, often in a span of just weeks or ...large-scale earnings manipulation and fraud rather than business ...
6