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Integrated Reporting and Earnings Management
Shirabe, Yuji - 2019
reporting is intended not only to improve the quality of information available to external parties, but also to improve internal …
Persistent link: https://www.econbiz.de/10012865821
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The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
Jackson, Scott B. - 2017
We study the interrelation between conservatism and earnings management by examining the allowance for uncollectible accounts and its income statement counterpart, bad debt expense. We find that the allowance is conservative and that it has become more conservative over time. Conservatism may,...
Persistent link: https://www.econbiz.de/10012746741
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Corporate Layoffs and Accounting Conservatism
Jung, Boochun; Kim, Byungki; Lee, Woo-Jong; Yoo, Choong-Yuel - 2017
We examine whether and how accounting conservatism plays a disciplinary role in corporate layoffs. Analyzing 722 layoff announcements in Form 8-K over the period 2004 to 2012, we first document that the level of hiring on average falls short of the optimal level (i.e., under-hiring) even before...
Persistent link: https://www.econbiz.de/10014035351
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Individual-Collectivism, Private Benefits of Control, and Earnings Management : A Cross-Culture Comparison
Zhang, Xu - 2011
rules and law enforcement on private control benefits and earnings management, however, the role of culture has been … control benefits (earnings management). In collectivist cultures, people make their moral judgment based on relationship … managers enjoy a large amount of private control benefits and in order to protect their private control benefits, they use …
Persistent link: https://www.econbiz.de/10013133791
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Does Religion Matter for Earnings Management?
Boahen, Eric - 2015
This paper explores the nexus between earnings management and religiosity. It complements prior research on the impact of religious social norms of the firm's environment on earnings management practices. Using a sample of 11,105 U.S. firm-year observations between 2004 and 2013, we find that...
Persistent link: https://www.econbiz.de/10013014415
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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
Persistent link: https://www.econbiz.de/10012888475
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Long-Term Orientation and Earnings Management Strategies
Haga, Jesper - 2019
In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in longterm oriented...
Persistent link: https://www.econbiz.de/10012895609
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The Effects of Creative Culture on Real Earnings Management
Guggenmos, Ryan - 2020
Creativity and innovation have been identified by senior executives as some of the most desired characteristics of corporate culture. Accordingly, managers strive to build these cultures within their organizations. However, research in psychology suggests that these attempts may have unintended...
Persistent link: https://www.econbiz.de/10012855283
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Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality
Alsaadi, Abdullah - 2016
This study examines the effect of two potential sources of ethical principles on earnings quality: corporate social … Shariah index leads to earnings manipulation. Our results are robust after using several alternative quality metrics for … CSR, Shariah-compliance, and the quality of financial reporting …
Persistent link: https://www.econbiz.de/10012985301
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The Strategic Engagement of Narcissistic CEOs in Earnings Management
Buchholz, Frerich - 2014
In corporate governance literature, the focus often lies on ex-post mechanisms like the composition of the board of directors or ownership structure and their impact on restricting earnings manipulation (García-Meca & Sánchez-Ballesta, 2009). In addition to that a recent string of literature...
Persistent link: https://www.econbiz.de/10013044433