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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

Earnings management to avoid losses and earnings declines in Croatia

Degiannakis, Stavros; Giannopulos, Geōrgios A.; … - In: International journal of computational economics and … 9 (2019) 3, pp. 219-238

Persistent link: https://www.econbiz.de/10012115328

Accrual and real-based earnings management by UK acquirers : evidence from pre- and post-Higgs periods

Kassamany, Talie; Ibrahim, Salma; Archbold, Stuart - In: Journal of accounting & organizational change 13 (2017) 4, pp. 492-519

Persistent link: https://www.econbiz.de/10011812002

Detecting earnings management : a comparison of accrual and real earnings manipulation models

Nguyen, Thi Thu Ha; Ibrahim, Salma; Giannopulos, … - In: Journal of applied accounting research 24 (2023) 2, pp. 344-379

Persistent link: https://www.econbiz.de/10014234302

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Ibrahim, Salma - 2023

test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation … and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally …

Persistent link: https://www.econbiz.de/10014265316