earnings management
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity
... of earnings management, either through discretionary accruals and real activity, or through earnings persistence and cost of equity ...accrual earnings management and real ...
12
Earnings Management by Financing Purposes
... of earnings management vary in different SEO ...of earnings management in the firms issuing equity with public offering is greater than in the firms issuing equity with right offering, while ...
6
Earnings Management and Corporate Governance
... of earnings closely associated with earnings management is the concept earning quality which according to Schipper and Vincent is the extent to which reported earnings faithfully corresponds ...
7
Economic Uncertainty and Earnings Management
... the earnings-management hypothesis, we further document that the negative uncertainty–DA relation is most pronounced at firms whose CEOs have greater incentives to manage earnings ...greater ...
48
Earnings Management under IFRS
... in earnings management amounting to an average of ...its earnings upward prior to IFRS, which is a pattern that remains in the period following ...The earnings management, as measured ...
42
Earnings management in acquired companies
... on earnings management is ...on earnings numbers, which suggests a shift away from the management’s stewardship approach towards a firm’s valuation ...
310
CEO Gender And Earnings Management
... activity management has attracted the interest of ...activity management is a technique to manipulate earnings through real action, which can harm firm value in the long run by changing a firm’s cash ...
12
Fiscal support and earnings management
... sum, earnings management is a risky and costly instrument for a firm to boost its reported ...multiple earnings management tools as substitutes to achieve their desired earnings ...one ...
46
Earnings management and investment efficiency
... Design/methodology/approach – Firstly, the investment efficiency benchmark was established, analyzing the level of investment and the growth in sales as shown in equation (1). After this classification, the results of ...
16
The Impact Of CEO Characteristics On Earnings Per Share And Earnings Management
... Another CEO characteristic is the education level. The level of education illustrates CEO’s ability [7]. CEOs with higher education level tend to have the complexity of thinking, ability to come up with new ideas; ...
5
Earnings management and the distribution of earnings relative to targets: UK evidence
... for earnings management without specific reference to the manner in which firms use DACC to manage ...constrain earnings management more effectively than non-Big 5 ...
47
Earnings Management: A Literature Review
... of earnings management is ...the management buyout, and find no indication that the negative accruals are due to a pattern of declining ...reduce earnings in the year preceding a ...
60
The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings
... accrual earnings before IPOs or seasoned equity offerings, and that the market overprices these abnormal ...manage earnings upward in the periods prior to the merger ...accounting earnings, ...
87
A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient
... specified earnings or creating savings for false ...of earnings management and the risk and uncertainty of investors on the earnings ...to earnings management, rather than the ...
12
Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran
... Butler et al. (2004) conclude that auditors are unlikely to issue qualified opinions for earnings- management reasons. They, based on more than 7000 qualified opinions of US firms for the period 1994–1999, ...
12
Voluntary Disclosure and Earnings Management
... “earnings management,” that is, to use the discretion provided by GAAP to manipulate accounting data and report income numbers that reflect managers’ objectives rather than the true economic income numbers ...
56
Auditor independence and earnings management
... regarding earnings management are insignificant so this variable can be of great help to judge the relationship in a better way but still every single company getting an un-modified audit report is a bit ...
60
Analisis Determinan Earnings Management
... Independensi auditor dianggap terganggu ketika auditor gagal untuk melaporkan salah saji yang mereka temukan. Hal ini terjadi jika jumlah biaya audit terlalu tinggi dibandingkan dengan ukuran perusahaan yang diaudit, ...
12
Earnings management and loss reversal
... There are a various models and approaches to detect earnings management. The most used approach is estimating discretionary accruals, especially using the Jones model. The Jones model aims at controlling ...
197
Earnings Management in the Banking Industry
... and earnings management, indicating that firms that disclose more tend to engage less in earnings management and vice ...by management to exercise discretion over ...smooth ...
21