Narrow search
Showing 1 - 10 of 6,550
Cover Image
Earnings Management and Privatisations : Evidence from Pakistan
Iqbal, Abdullah - 2015
accruals in the year prior to and/or in the year of privatization. The SOEs used both short term and long term accruals to … inflate reported earnings. These accruals got reversed in the post-privatization period. These findings suggest that managers … of the firms under privatization were engaged in earnings management to inflate their firms' financial worth to maximize …
Persistent link: https://www.econbiz.de/10013013125
Cover Image
Can Short Selling Constrain the Shift between Accrual-Based and Real Earnings Management?
Cai, Tianyu; Guo, Lixiong; Tan, Yongxian - 2021
We study the causal effects of short selling on real earnings management by exploiting an exogenous shock to short selling costs under the pilot program of Regulation SHO. We find the removal of short selling constraints leads to a reduction of real earnings management in pilot firms relative to...
Persistent link: https://www.econbiz.de/10013213855
Cover Image
Corporate site visits, private information communication, and earnings management : evidence from China
Jiang, Yu; Lei, Adrian C. H.; Wang, Tao; Li, Chuntao - In: Review of accounting & finance 21 (2022) 4, pp. 249-273
Persistent link: https://www.econbiz.de/10013368333
Cover Image
Earnings Management Determinants : A Study of Egyptian Listed Firm Characteristics Post the Egyptian Revolution
Elhawary, Engy; Hassouna, Dina - 2022
This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new...
Persistent link: https://www.econbiz.de/10013294412
Cover Image
Real Earnings Management and Governance Attributes in the Context of IPO Failure
Amna, Chalwati - 2014
This study examines the association between real earnings management, governance attributes, and IPO failure risk. Using a sample of 4174 IPOs firms that went public over the period of 1998-2011, we find evidence that real earnings management and governance attributes are associated with IPO...
Persistent link: https://www.econbiz.de/10013060764
Cover Image
Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. -- Rechnungslegungspolitik ;...
Persistent link: https://www.econbiz.de/10003803692
Cover Image
The Consolidation Trap : Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Almeida, Jose Elias Feres de - 2015
This paper investigates a particular scenario under the Brazilian Generally Accepted Accounting Principles before IFRS adoption, which require public companies to disclose individual financial statements (legal parent entity), together with consolidated financial statements (economic entity)....
Persistent link: https://www.econbiz.de/10013018759
Cover Image
Control Frauds as Financial Super-Predators : How 'Pathogens' Make Financial Markets Inefficient
Black, William K. - 2010
White-collar criminology scholarship shows that “accounting control frauds” (frauds led by the CEO) use accounting fraud to deceive (or suborn) sophisticated financial market participants. Large control frauds cause greater financial losses than all other forms of property crimes combined....
Persistent link: https://www.econbiz.de/10013144769
Cover Image
Corporate Social Responsibility, Earnings Management, and Firm Performance : Evidence from Panel VAR Estimation
Anderson, Mark C. - 2014
Previous literature investigates links between corporate social responsibility (CSR), earnings management (EM), and firm performance (FP) but has looked at pair-wise relations (CSR-EM, CSR-FP, and EM-FP) for one-way effects without considering endogeneity among the variables. We examine these...
Persistent link: https://www.econbiz.de/10013060755
Cover Image
Macroeconomic control, political costs and earnings management : evidence from Chinese listed real estate companies
Chen, Donghua; Li, Jieying; Liang, Shangkun; Wang, Guojun - In: China journal of accounting research : CJAR 4 (2011) 3, pp. 91-106
Firms in China have faced high political costs during China’s economic transition, because they are affected by macroeconomic policies. However, research to date has offered no consistent conclusions on the relationship between political costs and earnings management in China. This study tests...
Persistent link: https://www.econbiz.de/10011823722