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Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2003
value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of … compensation that allow corporate insiders to profit extravagantly from temporary boosts in a firm's accounting condition or … for hiding adverse information. It is ironic that what are called accounting ethics' fail to embrace the profession …
Persistent link: https://www.econbiz.de/10012469064
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Smokescreen : How Managers Behave When They Have Something To Hide
González, Tanja Artiga - 2013
We study financial reporting and corporate governance in 218 companies accused of price fixing. These firms engage in evasive financial reporting strategies, including earnings smoothing, segment reclassification, and restatements. In corporate governance, cartel firms favor outside directors...
Persistent link: https://www.econbiz.de/10012459775
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Research in Accounting for Income Taxes
Graham, John - 2010
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024
To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated blockchain for financial reporting and auditing can...
Persistent link: https://www.econbiz.de/10015056089
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The Economics of Earnings Manipulation and Managerial Compensation
Crocker, Keith J. - 2006
This paper examines managerial compensation in an environment where managers may take a hidden action that affects the actual earnings of the firm. When realized, these earnings constitute hidden information that is privately observed by the manager, who may expend resources to generate an...
Persistent link: https://www.econbiz.de/10012466016
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Australian Government Balance Sheet Management
Au-Yeung, Wilson - 2006
Based on this framework, we find that a Future Fund portfolio that included (amongst other potential investments) domestic nominal securities and equities of selected countries would reduce overall balance sheet risk
Persistent link: https://www.econbiz.de/10012466348
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Earnings Manipulation and Managerial Investment Decisions : Evidence from Sponsored Pension Plans
Bergstresser, Daniel - 2004
Managers appear to manipulate firm earnings when they characterize pension assets to capital markets and alter investment decisions to justify, and capitalize on, these manipulations. We construct a measure of the sensitivity of reported earnings to the assumed long-term rate of return on...
Persistent link: https://www.econbiz.de/10012468150
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Managing Annual Accounting Reports to Avoid State Taxes : An Analysis of Property-Casualty Insurers
Petroni, Kathy R. - 1998
We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies … multistate insurers managing their annual accounting reports to shift premiums (losses) to more (less) favorably taxed states …
Persistent link: https://www.econbiz.de/10012472220
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Corporate Deleveraging
DeAngelo, Harry - 2016
episodes are largely proactive, with debt repayment and earnings retention accounting for 93.7% of the peak-to-trough decline …
Persistent link: https://www.econbiz.de/10012455852
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Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
Maurer, Raimond - 2014
Life insurers use accounting and actuarial techniques to smooth reporting of firm assets and liabilities, seeking to …-guaranteed surplus. Our goal is to illustrate how accounting and actuarial techniques for this type of financial contract shape …
Persistent link: https://www.econbiz.de/10012458540