Search Results - subject:"Earnings decrease"

Rigidity of selling, general, and administrative costs and managerial incentives to meet earnings thresholds : evidence from conglomerates

Chen, Chien-Chung; Lee, Hua - In: Review of economics & finance 15 (2019) 1, pp. 46-56

Persistent link: https://www.econbiz.de/10012030772

QUARTERLY EARNINGS MANAGEMENT AROUND THE WORLD: LOSS AVOIDANCE OR EARNINGS DECREASE AVOIDANCE?

FUJIYAMA, KEISHI; KAGAYA, TETSUYUKI; SUZUKI, TOMOHIRO; … - In: Hitotsubashi Journal of commerce and management 48 (2014) 1, pp. 1-30

to avoid earnings decrease. Second, we measure the extent of earnings management in each country. Our findings show that …

Persistent link: https://www.econbiz.de/10011156838

Quarterly earnings management around the world : loss avoidance or earnings decrease avoidance?

Fujiyama, Keishi; Kagaya, Tetsuyuki; Suzuki, Tomohiro; … - In: Hitotsubashi journal of commerce & management 48 (2014) 1, pp. 1-30

Persistent link: https://www.econbiz.de/10011285007

Avoiding losses and earnings decrease by Malaysian companies before and after major corporate governance initiatives

Talha, Mohammad; Mohamad, Musthafa; Sallehhuddin, Abdullah - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 45-63

exceed two psychological benchmarks that are avoiding losses and avoiding earnings decrease using sample of 4,565 firm years … reforms on corporate governance. However, the study found no tendencies among the firm to avoid earnings decrease. This …

Persistent link: https://www.econbiz.de/10008461145

Avoiding losses and earnings decrease by Malaysian companies before and after major corporate governance initiatives

Talha, Mohammad; Mohamad, Musthafa; Sallehhuddin, Abdullah - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 45-63

Persistent link: https://www.econbiz.de/10005225570