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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

Persistent link: https://www.econbiz.de/10003850495

A Cross-Country Study on the Relationship between Financial Development and Earnings Management

Enomoto, Masahiro - 2018

This paper investigates whether a country's level of financial development is associated with earnings management in an international setting. Financial development is likely to heighten the monitoring and scrutiny of accounting numbers because of strengthened investor protection laws and...

Persistent link: https://www.econbiz.de/10012938213

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Dou, Yiwei - 2016

Using a large hand-collected sample of all blockholders (ownership ≥ 5%) of S&P 1500 firms for the years 2002–2009, we first document significant individual blockholder effects on earnings management (accrual-based earnings management, real earnings management, and restatements). This...

Persistent link: https://www.econbiz.de/10013007435

Financial factors affecting earnings management and earnings quality : new evidence from an emerging market

Saleh, Isam; Abu Afifa, Malik; Haniah, Fadi - In: ACRN journal of finance and risk perspectives 9 (2020) 1, pp. 198-216

The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It provides some empirical evidences from an...

Persistent link: https://www.econbiz.de/10012321177

Firm growth and the pricing of discretionary accruals

Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590

Persistent link: https://www.econbiz.de/10011532003

Rechnungslegung und Kapitalmarkt : eine theoretische und empirische Analyse

Lindemann, Jens - 2004 - 1. Aufl.

Untersuchung der Bilanzpolitik neue Methoden entwickelt. Die vorliegende Arbeit stellt Vorgehensweise und Ergebnisse von Studien … Arbeit zwei empirische Untersuchungen zur Bilanzpolitik in Deutschland und den USA sowie zum Einfluss von … Rechnungslegungsinformationen auf Ergebnisprognosen von Analysten. Die Untersuchung zur Bilanzpolitik zeigt, dass sowohl deutsche als auch US …

Persistent link: https://www.econbiz.de/10002581681

Essays in banking and finance

Balke, Florian - 2020

Persistent link: https://www.econbiz.de/10012261156

Mis-forecasting Earnings : Management Expectations and Capital Market Anomalies

Jaiswal, Shikha; Wang, Cong (Roman); Zhou, Dexin - 2022

We investigate the extent to which managers incorporate public information in their earnings expectations and its implications for capital market efficiency. We find that management earnings forecasts are more pessimistic for stocks that are undervalued based on anomaly signals. This...

Persistent link: https://www.econbiz.de/10013405419

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

Persistent link: https://www.econbiz.de/10010305701

Credit Markets and Financial Information

Richardson, Scott A. - 2011

The last decade has seen rapid growth in trading of credit instruments on secondary markets. The ensuing availability of a rich set of credit market data has created a novel environment for testing a variety of financial economic theories. In this discussion, we provide a simple framework for...

Persistent link: https://www.econbiz.de/10013129241

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