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The joint determination of audit fees, non-audit fees, and abnormal accruals
Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266
determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic, 1984], the …
Persistent link: https://www.econbiz.de/10005701292
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MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 5-5
A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...
Persistent link: https://www.econbiz.de/10010838692
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Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
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Insider trading, accrual abuse, and corporate governance in emerging markets : evidence from Taiwan
Tang, Hui-wen; Chen, Anlin; Chang, Chong-chuo - In: Pacific-Basin finance journal 24 (2013), pp. 132-155
Persistent link: https://www.econbiz.de/10010346787
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Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek; Dixon, Robert; Al-Hamadeen, Radhi - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
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Do auditors mitigate earnings management during economic crisis?
Reguera Alvarado, Nuria; Fuentes, Pilar de; Laffarga … - In: Revista de contabilidad : RC-SAR 22 (2019) 1, pp. 6-20
Persistent link: https://www.econbiz.de/10012113936
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Reversals of impairment charges under IAS 36: evidence from Malaysia
Hasnah Shaari; Cao, Tongyu; Donnelly, Ray - In: International journal of disclosure and governance 14 (2017) 3, pp. 224-240
Persistent link: https://www.econbiz.de/10012014860
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Audit committees and earnings management : evidence from the German two-tier board system
Albersmann, Benjamin T.; Hohenfels, Daniela - In: Schmalenbach business review : sbr 18 (2017) 2, pp. 147-178
Persistent link: https://www.econbiz.de/10011710158
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Earnings Management: Obvious Phenomenon in Albanian Market
Llukani, Teuta; Karapici, Vjollca - In: Academicus International Scientific Journal (2013) 8, pp. 78-88
Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings...
Persistent link: https://www.econbiz.de/10011265187
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Insider trading, accrual abuse, and corporate governance in emerging markets — Evidence from Taiwan
Tang, Hui-wen; Chen, Anlin; Chang, Chong-Chuo - In: Pacific-Basin Finance Journal 24 (2013) C, pp. 132-155
This study investigates the endogenous relationship between abnormal insider trading and accrual abuse, and explores whether corporate governance affects this relationship. Our results suggest that insiders take advantage of private information on abnormal accruals to time their trading and...
Persistent link: https://www.econbiz.de/10011043164