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Timing earnings
Chen, Donghua; Qi, Xiangqin; Shen, Yongjian; Lin, Huimiao - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 211-232
Since the opening of China’s securities market, there have been a number of bull and bear cycles. This paper discusses how executives use the market timing approach to manage earnings in different cycles to maximize firm value. We find that Chinese listed companies choose to release more...
Persistent link: https://www.econbiz.de/10011823814
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Delisted stocks and momentum : evidence from a new Australian dataset
Huynh, Thanh D.; Smith, Daniel R. - In: Australian journal of management 42 (2017) 1, pp. 140-160
Persistent link: https://www.econbiz.de/10011774112
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Market reaction to delisting announcements in frontier markets : evidence from the Vietnam stock market
Loc Dong Truong; Friday, H. S.; Tran My Ngo - In: Risks : open access journal 11 (2023) 11, pp. 1-14
This paper aims to measure the effects of delisting on stock returns for the Vietnam stock market. This study employs a … study methodology, the empirical findings confirm that the delisting has negative effects on stock returns in the Vietnam … declines during three trading days following the announcement of delisting. Moreover, it is found that the differences in …
Persistent link: https://www.econbiz.de/10014436629
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Real Earnings Management and Subsequent Stock Returns
Li, Xi - 2012
Real earnings management (REM) practices are related to subsequent stock returns. Specifically, stocks of firms with abnormally low (high) levels of operating cash flows underperform (outperform) in the subsequent year, whereas stocks of firms with abnormally low (high) levels of production...
Persistent link: https://www.econbiz.de/10013115676
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Link between Market Return, Governance and Earnings Management : An Emerging Market Perspective
Farooque, Omar Al - 2013
This paper investigates the impact of earnings management on market return (by the proxies of discretionary accruals and earnings response coefficient/CAR regarded as accounting and market based earnings quality, respectively,) along with a number of moderating (both governance and financial)...
Persistent link: https://www.econbiz.de/10013077147
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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
Black, Dirk E. - 2020
We compare non-GAAP EPS in annual earnings announcements and proxy statements using hand-collected data from SEC filings. We find that proxies for capital market incentives (contracting incentives) are more highly associated with disclosure of non-GAAP EPS in annual earnings announcements (proxy...
Persistent link: https://www.econbiz.de/10012856894
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Corporate Assets Turnover as the Proxy for Earnings-Quality on the Polish Stock Market
Welc, Jacek - 2011
Earnings manipulations are often revealed with significant lag. This usually entails dramatic share price' slide. Therefore investors should avoid/buy stocks with low/high earnings-quality. However, given the shortcomings of auditing, using this strategy requires application of the other (then...
Persistent link: https://www.econbiz.de/10013128605
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Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns
Zarowin, Paul - 2012
We investigate whether firms “lean against the wind,” i.e., manage earnings upward to offset aggregate (market wide) undervaluation, by examining how firm-specific measures of earnings management correlate with aggregate market conditions. Leaning against the wind has been proposed by prior...
Persistent link: https://www.econbiz.de/10013112227
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The Influence of Accounting Conservatism, Managerial Ownership, Dividend Policy, Size, Leverage, Price Earnings Ratio, Price to Book Value, and Earning Per Share to Earning Managem...
Pasaribu, Rowland Bismark - 2017
This study aims to examine the relationship of accounting conservatism, managerial ownership, dividend policy, firm size, leverage, price earnings ratio, price to book value and earnings per share to earnings management. The analysis technique used is multiple linear regressions. The data used...
Persistent link: https://www.econbiz.de/10012942874
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There's No Smoke Without Fire : Does the Context of Earnings Management Contain Information About Future Stock Returns?
Nguyen, Nguyet - 2015
This paper constructs a signal-based composite index, namely ESCORE, which captures the context of earnings management. Specifically, ESCORE aggregates 15 individual signals related to earnings management based on prior relevant literature. Empirical results using UK data shows that when ESCORE...
Persistent link: https://www.econbiz.de/10013021004