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Earnings management and GHG emission disclosure

Voluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence

Voluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence

... of GHG emission disclosure index calculated based on annual reports, sustainability reports, and corporate website using the CDP 2010 scoring ...before disclosure annual report announcement ...

218

The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure

The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure

... of earnings management on carbon emission disclosure with corporate governance as a moderating ...the earnings management has a significant positive effect on carbon ...

17

Voluntary Disclosure and Earnings Management

Voluntary Disclosure and Earnings Management

... because earnings numbers reflect both operational uncertainties and reporting constraints imposed by accounting rules, the manager may not always be able to manage the reported earnings to achieve his ...

56

Reputation Management and the Disclosure of Earnings Forecasts

Reputation Management and the Disclosure of Earnings Forecasts

... future earnings is resolved when the firm learns the details about that customer’s ...quarterly earnings subsequently in order to be in compliance with the SEC’s mandatory filing ...

50

Interaction of voluntary disclosure and earnings management

Interaction of voluntary disclosure and earnings management

... Cost of EM > µ Indifference curve Disclosure Cost of EM < µ EM(x) sc osu e No Disclosure Investment & Disclosure Investment & No Disclosure Assets in place, x x I.. Volunta[r] ...

33

The Effect Of Earnings Management And Disclosure On Information Asymmetry

The Effect Of Earnings Management And Disclosure On Information Asymmetry

... the disclosure of information ...voluntary disclosure items can reduce the information asymmetry or otherwise voluntary disclosure of incomplete items will lead to high information ...voluntary ...

10

Corporate Social Responsibility (CSR) Disclosure and Earnings Management

Corporate Social Responsibility (CSR) Disclosure and Earnings Management

... CSR disclosure have lower levels of earnings management (EM), and that such firms thereby provide more transparent financial reports compared to other ...CSR disclosure is associated with ...

27

The Contract Disclosure Mandate and Earnings Management under External Scrutiny

The Contract Disclosure Mandate and Earnings Management under External Scrutiny

... reported earnings allocating its resources across all firms in the ...detecting earnings management, such as a regulator ...manipulate earnings while inspecting one firm, this may facilitate ...

36

GHG emission calculation from construction phase of Lia barnehage

GHG emission calculation from construction phase of Lia barnehage

... Figure 1. Construction site activities considered in the study. Activities considered include transport of building materials, construction machinery, energy use, temporary works, waste management and person ...

23

ISWA/UNEP Workshop on GHG and SLCP Emission Quantification Methodologies

ISWA/UNEP Workshop on GHG and SLCP Emission Quantification Methodologies

... Reasons for focussing on fugitive methane emissions from landfill The methane emissions from solid waste management activities i.e., landfills contribute to 15% of global anthropogenic methane emissions. Methane ...

20

The Analysis of Effects of Voluntary Disclosure to the Relationship Between Corporate Governance and Earnings Management

The Analysis of Effects of Voluntary Disclosure to the Relationship Between Corporate Governance and Earnings Management

... For managerial ownership this study is consistent with the results of the study by Pranata (2003) which proved that Institusonal Owners also have a significant negative effect on discretionary accruals. It means that the ...

8

Management earnings forecasts and analyst forecasts: Evidence from mandatory disclosure system

Management earnings forecasts and analyst forecasts: Evidence from mandatory disclosure system

... or earnings increases or decreases of at least 50% were all required to make a ...and earnings before extraordinary items as the ...of earnings forecast information, which is the main concern for ...

14

Corporate Disclosure, Ownership Structure And Earnings Management: The Case Of French-Listed Firms

Corporate Disclosure, Ownership Structure And Earnings Management: The Case Of French-Listed Firms

... corporate disclosure practices, ownership structure features and earning management in the French listed ...corporate disclosure environment in European companies is less transparent than their ...

12

A Framework for Multi-dimensional Business Process Optimization for GHG Emission Mitigation

A Framework for Multi-dimensional Business Process Optimization for GHG Emission Mitigation

... organizational management to evaluate several different options before selecting the most suitable one, according to decision making ...example GHG emissions calculated at various process levels form a part ...

11

GHG emission under different cropping systems in some Histosols of Malaysia

GHG emission under different cropping systems in some Histosols of Malaysia

... the management practice of oil palm plantations in this study, however the difference is clear between the 1 st generation and the 2 nd generation plantations (Supplementary information ...

31

The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia

The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia

... quality disclosure effect on the relationship corporate governance and discretionary accrual as proxy earnings management, from the concentration ownership ...2009-2013, disclosure quality as ...

8

Voluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence

Voluntary disclosure of greenhouse gas emissions, corporate governance and earnings management: Australian evidence

... gas emission disclosure and the extent to which the disclosure of greenhouse gas emission information is associated with earnings management and the liquidity of firms’ ...gas ...

13

Related party transaction disclosure: compliance, determinants, value-relevance and real earnings management

Related party transaction disclosure: compliance, determinants, value-relevance and real earnings management

... the disclosure requirements on RPTs by Malaysian listed ...real earnings management (REM) in RPTs and the moderating effect of compliance with MFRS 124 on the relationship between REM in RPTs and ...

89

Accounting quality under IFRS: Essays on value relevance, earnings management and disclosure quality

Accounting quality under IFRS: Essays on value relevance, earnings management and disclosure quality

... in disclosure quality as well as the change in the degree of earnings ...of earnings management behavior under IFRS over time satisfying the demand to analyze longer time ...in earnings ...

221

Study on Management Characteristics and Earnings Forecast Disclosure Willingness Based on Logistic Regression Model

Study on Management Characteristics and Earnings Forecast Disclosure Willingness Based on Logistic Regression Model

... the earnings forecast disclosure willingness of listed companies, so the hypothesis 4a is not ...the earnings forecast disclosure willingness of listed companies, so the hypothesis 5 is not ...

8

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