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Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? : evidence from an emerging market
Nazir, Mian Sajid; Afza, Talat - In: Future Business Journal 4 (2018) 1, pp. 139-156
The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM) which is the judgmental adjustments in firm's...
Persistent link: https://www.econbiz.de/10011862390
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The impact of corporate governance on earnings management of Portuguese listed firms
Lisboa, Inês Margarida; Costa, Alexandra - In: Governance and sustainability : international perspectives, (pp. 81-99). 2020
Persistent link: https://www.econbiz.de/10012270760
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
discretionary accruals); On the other hand, CEO duality had a significant positive impact on earnings management for the sampled …
Persistent link: https://www.econbiz.de/10010395912
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Do firms practicing integrated reporting engage in less myopic behavior? : international evidence on opportunistic earnings management
Wu, Yi Ava; Zhou, Shan - In: Corporate governance : an international review 30 (2022) 3, pp. 290-310
Persistent link: https://www.econbiz.de/10013185409
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CEO shareholdings and earnings manipulation : a behavioral explanation
Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148
Persistent link: https://www.econbiz.de/10011610437
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The bidirectional relationship between corporate social responsibility and financial reporting quality : does gender diversity matter? : evidence from US companies
Toukabri, Mohamed; Kateb, Ines - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 187-212
Persistent link: https://www.econbiz.de/10014279501
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Mediating effect of earnings management on financial performance : the importance of good corporate governance
Rizani, Fahmi; Yafiz Syam, Akhmad; Lisandri, L. - In: Australasian accounting business and finance journal : AABF 16 (2022) 4, pp. 14-28
Persistent link: https://www.econbiz.de/10013503423
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a … performance. This result is robust according to the different measurements of FRQ (earnings quality, accruals quality and …
Persistent link: https://www.econbiz.de/10010385817
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The Financial Reporting Quality Effect on European Firm Performance
Lopes, Cláudia - 2014
abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because … confirm the mechanical relationship between accruals and accounting measures of performance: income increasing abnormal … accruals, which mean decreasing accounting quality, will increase ROA and vice-versa. In addition, the lag effect is analysed …
Persistent link: https://www.econbiz.de/10013065011
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IFRS adoption, firms’ investment efficiency and financial reporting quality : a new empirical assessment of moderating effects from Saudi listed firms
Alruwaili, Waleed S.; Ahmed, Abdullahi Dahir; Joshi, Mahesh - In: International journal of accounting and information … 31 (2023) 2, pp. 376-411
Persistent link: https://www.econbiz.de/10014316253