Showing 1 - 10 of 1,155
The aim of this paper is to explain relationship between earning management, corporate governance and managerial optimism through the governance characteristics that are board of directors such as independence, duality and size and ownership structure such as managerial participation, block...
Persistent link: https://www.econbiz.de/10014153449
This paper examines whether firms that act socially responsible and have favourable board characteristics engage in a more transparent financial reporting. In particular, the first question is whether firms with high corporate social responsibility (CSR) engagement exhibit less earnings...
Persistent link: https://www.econbiz.de/10012999651
Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism when adopting meeting/beating market expectations...
Persistent link: https://www.econbiz.de/10013040388
This study explores an interesting phenomenon in which some acquirers buy and own targets for a relatively short period of time and then “flip” or resell these targets to other companies for profit. We show that acquisition flippers engage in earnings management to improve the appeal of...
Persistent link: https://www.econbiz.de/10013228481
This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...
Persistent link: https://www.econbiz.de/10013084583
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014434955
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646418
We test whether earnings management (like a virus) spreads from firm to firm via board connections of shared directors (virus carriers). We use earnings restatements to identify firms that managed earnings and to identify the period when these firms manipulated earnings. We consider firms as...
Persistent link: https://www.econbiz.de/10013094062
This paper investigates the use of earnings management by cooperatives to avoid reporting losses or earnings decreases. Based on a unique dataset comprising quarterly financial statements reported by 66 Brazilian agricultural cooperatives between 2000 and 2015, our results show that cooperatives...
Persistent link: https://www.econbiz.de/10012961129