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 accounting information due to the choice of depreciation period and …

players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

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 accountants discretion to exercise professional judgment on how to report …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

This study provides an example of linking empirical-archival accounting research with a practical real-world example of … earnings management. By linking accounting theory with practical real-world examples, students enhance their critical thinking … skills. Enhancing critical thinking skills supports the deep approach to learning. In addition, accounting instructors that …

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …