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Assessment of the comparative ability of accounting bases in predicting future cash flows : evidence from Nigeria
Ebiaghan, Orits Frank - In: Trends economics and management 12 (2018) 32, pp. 35-48
Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...
Persistent link: https://www.econbiz.de/10012022234
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de/10014500281
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International Financial Reporting Standards and Earnings Management in Latin America
Santana, Verônica - 2016
This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under...
Persistent link: https://www.econbiz.de/10013006439
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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...
Persistent link: https://www.econbiz.de/10011433999
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://www.econbiz.de/10012221919
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://www.econbiz.de/10012603984
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Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Martinez, Antonio Lopo - 2010
This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …, listing in the Novo Mercado segment and auditing by the Big Four do not assure less earnings management by operational …
Persistent link: https://www.econbiz.de/10013144418
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Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions
Wei, Jo-Ting - 2021
Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://www.econbiz.de/10013215866
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Embedding a Group Project into Intermediate Accounting to Teach the Ethics of Earnings Management
Zhou, Jiahua; McGee, Robert W.; Souissi, Mohsen - 2022
We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education. Generally Accepted Accounting Principles (GAAP) give...
Persistent link: https://www.econbiz.de/10014238749
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Digitalization and the challenges for the accounting profession
Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511
Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...
Persistent link: https://www.econbiz.de/10012228036