shareholders (MLS) by examining their impact on the informativeness of firms' earnings. Design/methodology/approach – The paper … uses regression models that relate earnings to stock returns for a sample of 402 French publicly traded firms covered … during 2003-2007. Findings – The paper shows that earnings informativeness is significantly positively related to the owner …

-based earnings management. This paper aims to extend their argument by examining whether the balance sheet constraint increases … managers' propensity to use either downward forecast guidance or real earnings management as a substitute mechanism to avoid … earnings surprises. Design/methodology/approach – Following Barton and Simko, the paper uses the beginning balance of net …

Purpose – The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits … earnings management flexibility across firms in the same industry, which is useful in evaluating the quality of a firm …'s financial reports, stock picking or credit granting decisions. Originality/value – This paper contributes to the earnings …

. Design/methodology/approach – The paper examines differences in the value relevance of commercial bank earnings components … from interest and noninterest banking activities. Specifically, it studies market reaction to changes in bank earnings from … significant positive relation with changes in the noninterest component of bank earnings compared with changes in the interest …

Purpose – The purpose of this paper is to examine the relation between earnings management behavior and the activity of … for earnings management are applied to a sample of manufacturing companies. Findings – Earnings management is negatively …. Originality/value – Results of earnings management research are sensitive to the different models suggested in literature to …

. Stock return is not associated with a boost in earnings caused by elimination of goodwill amortization, but it is negatively … earnings forecasts for upcoming quarters downward in response to the unexpected IIL. Research limitations … managers take a big bath so they can report higher earnings in the future. The market tests imply that unexpected IIL provides …

variables that impact earnings and taxes (e.g. size, industry classification, internationalization, tax shelter, and growth … differentiate between transfer pricing schemes for tax minimization reasons from those done for earnings management purposes, which … regulation. Originality/value – This study furthers our understanding of the impact of CITs on earnings and taxes, an important …

Purpose – This paper seeks to investigate whether disaggregated bank earnings better predict next period earnings than … contemporaneous aggregated earnings. Design/methodology/approach – Fairfield et al.'s (1996) regression approach is used for … predicting next period's return of equity (ROE) and stock prices using disaggregated earnings data. Findings – The results show …

involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design … this historical context, financial reporting and earnings quality are discussed from the academic and practitioner points … integrated discussion of academic and practitioner viewpoints of earnings management and fraudulent financial reporting. The last …

following bad news announcements. Finally, earnings releases are accompanied by a rise in volume which remains even after the … prices. Practical implications – This work can help investors to determine their trading strategies around earnings …