Managerial Manipulation, Earning Quality and Value
Investigation of the effect of the value added, earning quality and leverage ratio on bankruptcy in organizations accepted in Tehran’s stock market
... some earning fig- ures to study the bankruptcy of ...added, earning quality and leverage ratio on the bankruptcy of the amount of credit indices in Tehran’s stock and shares ...of value added ...
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The More Capable Management, the Better Earning Quality
... corporate value and other factors, in order to offer an optimum picture of company (Nasrollahi and Arefmanesh, 2010), in other words, when the sale growth decrease, manager is under pressure to report the ...
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The effect of overvalued equity on the relationship between audit quality and earning quality (evidence from Iran)
... Audit quality; Earing quality, Price earnings ratio; Highly valued equity; Discretionary accruals ...economic value; managers are motivated to perpetuate overvaluation, which is consistent in ...
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The Impact of Intellectual Capital on Earning Quality: Evidence from Malaysian Firms
... Key words: intellectual capital, earning quality, debt to equity ratio, firm size. INTRODUCTION Today, the intangible assets move into the driver’s seat in successful corporations. Forward looking companies ...
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Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality
... improved quality of earnings in Mexican corporations during 1998 - ...Earnings quality was measured using earnings smoothing, timely loss recognition and ...earnings quality than firms that have ...
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The Economics of Earnings Manipulation and Managerial Compensation
... well-defined value at Date 0 because, conditional on the compensation package { B ( R ) , w , α } , the market can forecast the action, a, that will be taken by the manager and, hence, the probability distribution ...
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CEO Managerial Ability, Corporate Investment Quality, and the Value of Cash
... high managerial ability, using the industry median of the managerial ability score as a ...the managerial ability score and the ranking are statistically higher in the high ability group, as ...
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An Empirical Study of IFRS Convergence Effect on Earning Manipulation in Indonesian Companies
... between earning manipulation and earning management among ...defines earning management as earning manipulation because there is similar act of management which produces ...
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The effect of Good Corporate Governance and Audit Quality on the Quality of Earning
... After doing descriptive statistical tests, we then do research on the classical assumption test. This research is panel data, which according Nachrowi & Usman (2006) in Sustainable et.al. (2014), classic assumption test ...
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The Effect of Good Corporate Governance and Audit Quality on the Quality of Earning
... After doing descriptive statistical tests, we then do research on the classical assumption test. This research is panel data, which according Nachrowi & Usman (2006) in Sustainable et.al. (2014), classic assumption test ...
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Managerial Overconfidence and the Value Adjustment Mechanism
... present value of the possible future compensation amount; on the other hand, the performance compensation commitment costs will be higher for poor quality ...the value adjustment mechanism can ...
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Managerial ownership, capital structure and firm value
... required managerial layers increases, as does the complexity of the managerial ...The quality and experience of the family managerial labor pool may not be able to fulfil the range of ...
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Bank Value Creation, Intermediation and Managerial Ability
... than more transparent banks since opacity increases the variation that is attached to that information. Formulated yet differently, the investor will form an expectation of fragility as a property of the bank. Opacity ...
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The Importance of Earning Quality and Organizational Reputation to Financial Effectiveness
... preceding earning quality on succeeding financial ...previous earning quality on successive financial effectiveness to decrease down to ...preceding earning quality imposes a ...
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Nutritional Manipulation of Pork Quality: Current Opportunities
... Vitamin E was reported to significantly reduce driploss in 3 studies, nonsignificant improvements were found in a fourth study and no effects were found in a fifth. The sporadic nature of vitamin E effects may be related ...
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Does Managerial Ownership, Audit Committee, And Audit Quality Moderate The Effect Of Fraudulent Financial Reporting On Company Value?
... company value, which is moderated by managerial ownership, audit committee, and quality of ...company value. This study also found that managerial ownership did not moderate the ...
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Managerial Ability and Monitoring Structure as a Mechanism for Improving the Quality of Earnings and the Value of the Firms Listed In Indonesia Stock Exchange
... of managerial ability and monitoring structures as a mechanism to improve the earnings quality and the value of the firms listed in Indonesia’s Stock Exchange locally called Bursa Efek Indonesia ...
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How Earning Per Share (EPS) Affects on Share Price and Firm Value
... Though earning per share is widely considered to be the most popular method of quantifying a firm's profitability, it's important to remember that earnings themselves can often be susceptible to ...
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THE VALUE RELEVANCE OF EARNING MANAGEMENT IN MANUFACTURING INDUSTRIES BEFORE AND DURING THE FINANCIAL CRISIS
... the value relevance of earnings components around the period of the Asian Financial ...information value of discretionary accruals was significantly lower during the crisis than in the period pre- financial ...
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Measurement Error, Manipulation, and the Value of Ignoring Short-Term Performance
... long-term value, but its usefulness depends on its quality, or measurement ...or manipulation of the performance measure, which a¤ects its quality and e¤ectiveness for ...
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