Narrow search
Showing 1 - 10 of 32,353
Cover Image
Earnings management and corporate performance in the scope of firm-specific features
Gajdosikova, Dominika; Valaskova, Katarina; Durana, Pavol - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-18
. The level of earnings management was measured by discretionary accruals using the Kasznik model. In this paper, a …
Persistent link: https://www.econbiz.de/10013471489
Cover Image
The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
Cover Image
Earnings management strategies during financial distress
Nagar, Neerav; Sen, Kaustav - 2016
Persistent link: https://www.econbiz.de/10011428375
Cover Image
Legal consequences of earnings components management
Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....
Persistent link: https://www.econbiz.de/10011540776
Cover Image
Corporate Governance and Accruals Earnings Management
Doukakis, Leonidas C. - 2014
This study examines the association between corporate governance and accruals earnings management using a Corporate …
Persistent link: https://www.econbiz.de/10013067669
Cover Image
Accrual-based and cash-based earnings management in Algeria : substitution or complementary
Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17
reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …
Persistent link: https://www.econbiz.de/10013279708
Cover Image
Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10014534582
Cover Image
The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://www.econbiz.de/10013499337
Cover Image
A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …
Persistent link: https://www.econbiz.de/10011756894
Cover Image
Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia
Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …
Persistent link: https://www.econbiz.de/10012888184