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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10010305701

The impact of corporate diversification and financial structure on firm performance: Evidence from South Asian countries

Mehmood, Rashid; Hunjra, Ahmed Imran; Chani, Muhammad Irfan - In: Journal of Risk and Financial Management 12 (2019) 1, pp. 1-17

We examined the impact of corporate diversification and financial structure on the firms' financial performance. We … product diversification and geographic diversification significantly affected the firms' financial performance. We further …

Persistent link: https://www.econbiz.de/10012611149

Improved covariance matrix estimation for portfolio risk measurement: A review

Sun, Ruili; Ma, Tiefeng; Liu, Shuangzhe; Sathye, Milind - In: Journal of Risk and Financial Management 12 (2019) 1, pp. 1-34

The literature on portfolio selection and risk measurement has considerably advanced in recent years. The aim of the present paper is to trace the development of the literature and identify areas that require further research. This paper provides a literature review of the characteristics of...

Persistent link: https://www.econbiz.de/10012611150

Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse

Fabian, Jette - In: Junior Management Science (JUMS) 7 (2022) 5, pp. 1242-1269

Grundpfeilern der Corporate Governance, einen wesentlichen Erfolgsfaktor zur Reduktion von Bilanzpolitik, zur Aufdeckung von …

Persistent link: https://www.econbiz.de/10014528926

Bubbles and incentives: A post-mortem of the Neuer Markt in Germany

von Kalckreuth, Ulf; Silbermann, Leonid - 2010

This paper aims to shed light on some of the major allocative consequences of financial market bubbles. In March 1997, the Neuer Markt in Germany opened. Six years later, in June 2003, it closed forever. In the interim period lay the spectacular rise and fall of the first and most important...

Persistent link: https://www.econbiz.de/10010301349

Firms' Financial and Corporate Governance Characteristics Association with Earning Management Practices: A Meta-Analysis Approach

Hamid, Fatima Abdul; Eddine, Chaabane Oussama Houssem; … - In: Economic Review: Journal of Economics and Business 12 (2014) 2, pp. 49-72

This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and...

Persistent link: https://www.econbiz.de/10011985093

Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms

Njah, Mouna; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 18 (2013) 35, pp. 89-96

out to limit the managerial accruals discretion. The monitoring role exerted by the active-institutional investors does … value of discretionary accruals with regards to the absorbing firms proves to be influenced by the nature of merger deal …

Persistent link: https://www.econbiz.de/10011859349

Earnings management, corporate governance and expense stickiness

Xue, Shuang; Hong, Yun - In: China Journal of Accounting Research 9 (2016) 1, pp. 41-58

Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers' motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small...

Persistent link: https://www.econbiz.de/10011937003

Female directors and real activities manipulation: Evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China Journal of Accounting Research 10 (2017) 2, pp. 141-166

Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities …

Persistent link: https://www.econbiz.de/10011937042

Board Committees, CEO Compensation, and Earnings Management

Laux, Christian; Laux, Volker - 2007

We analyze the effect of committee formation on how corporate boards perform two main functions: setting CEO pay and overseeing the financial reporting process. The use of performance-based pay schemes induces the CEO to manipulate earnings, which leads to an increased need for board oversight....

Persistent link: https://www.econbiz.de/10010263327

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