Search Results - subject:"Earnings benchmarks"

Impact of product market competition on real activity manipulation : moderating role of managerial ability

Biswas, Pallab Kumar; Ranasinghe, Dinithi; Tan, Eric K. M. - In: Accounting and finance 63 (2023) 1, pp. 247-275

Persistent link: https://www.econbiz.de/10014301505

Meet, beat, and pollute

Thomas, Jake; Yao, Wentao; Zhang, X. Frank; Zhu, Wei - In: Review of accounting studies 27 (2022) 3, pp. 1038-1078

Persistent link: https://www.econbiz.de/10013457410

Financial distress, earnings benchmark and earnings management practices

Gandhi, Karan - In: Vision : the journal of business perspective 28 (2024) 2, pp. 171-192

Persistent link: https://www.econbiz.de/10014634396

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....

Persistent link: https://www.econbiz.de/10013166698

Mandatory joint audit and audit quality in the context of the European blue chips

García Blandón, Josep; Castillo-Merino, David; … - In: Journal of business economics and management 22 (2021) 5, pp. 1378-1395

the likelihood of just beating earnings benchmarks. These results are expected to inform the ongoing debate in several …

Persistent link: https://www.econbiz.de/10013257180

Employees' perceptions and earnings benchmarks

Park, Jung Eun; Wang, Yiding; Wei, Sijing - In: Pacific accounting review 35 (2023) 2, pp. 199-217

Persistent link: https://www.econbiz.de/10014228994

Do firms time changes in accounting estimates to manage earnings?

Chung, Philip Keunho; Geiger, Marshall A.; Paik, Daniel … - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 917-946

Persistent link: https://www.econbiz.de/10013279990

Earnings management through financing activities : evidence from early debt extinguishments

Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 99-112

Persistent link: https://www.econbiz.de/10013186128

Quarterly earnings thresholds : making the case for prior quarter earnings

Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716

Persistent link: https://www.econbiz.de/10013348067

The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance

Al-Shattarat, Basiem Khalil; Hussainey, Khaled; … - In: International review of financial analysis 81 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013411581