Search Results - subject:"Bath"

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The right time for a big bath : asset impairment recognition in earnings management

Mielcarz, Paweł; Osiichuk, Dmytro; Tselinko, Inna - In: Central European Management Journal 31 (2023) 2, pp. 189-206

Purpose The article investigates the patterns of asset impairment recognition in search of signs of "big bath" earnings … determinate impact on earnings volatility. Investigating the possibility of "big bath" earnings management practices, the authors …

Persistent link: https://www.econbiz.de/10014515793

Big bath accounting and CEO turnover : the interplay between optimal contracts and career concerns

Hensel, Tim; Schöndube, Jens Robert - In: Journal of business economics : JBE 92 (2022) 8, pp. 1249-1281

Persistent link: https://www.econbiz.de/10013440053

Earnings management strategies for meeting or beating expectations

Fogel-Yaari, Hila; Ronen, Joshua - In: Journal of accounting and public policy 39 (2020) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10012252977

Essays on earnings management incentives

Hensel, Tim Dominik - 2019

Persistent link: https://www.econbiz.de/10012041080

An indirect heating solution to reduce CO2 emission and improve efficiency of gas distribution networks

Romocki, Stefan; Zarkesh, Jamshid; Melloy, Henry; … - In: Energy Reports 4 (2018), pp. 49-55

heating technology has traditionally been water bath heaters and boiler houses. In this paper, a novel technology is … 46% efficient water bath, allowing an estimated annual saving of 7,660 tonnes CO2 for 1-megawatt gross heat capacity …

Persistent link: https://www.econbiz.de/10011937732

Management deception, big-bath accounting, and information asymmetry : evidence from linguistic analysis

Hope, Ole-Kristian; Wang, Jingjing - 2018

Accounting big baths are pervasive in practice. While big baths can improve the information environment and reduce information asymmetry, they can also degrade the information environment and obscure operating performance. In this study, we examine the role of management ethics. Specifically, we...

Persistent link: https://www.econbiz.de/10012052331