Narrow search
Showing 1 - 10 of 1,996
Cover Image
Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements
Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93
role of restatement announcements. Findings: The results reveal that managers prefer to adopt accrual earnings management … switch their earnings management strategies from accrual to real earnings management when firms have purchased D&O insurance …&O insurance, which constrains managers from manipulating earnings through accrual earnings management; they also highlight the …
Persistent link: https://www.econbiz.de/10013332170
Cover Image
Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance
Henry, Darren - 2013
The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …
Persistent link: https://www.econbiz.de/10013088469
Cover Image
Accruals quality and analyst forecast accuracy : evidence from the property-casualty insurance industry
Song, In Jung - In: International journal of banking, accounting and … 12 (2021) 3, pp. 240-265
Persistent link: https://www.econbiz.de/10012594660
Cover Image
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Cover Image
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
This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...
Persistent link: https://www.econbiz.de/10010385817
Cover Image
Evaluation of Management Earnings Forecast Error and Information Content of Accruals : Listed Companies in Tehran Stock Exchange
Moradzadehfard, Mehdi - 2012
Aim of this study is studying relation of management earnings forecast error and information content of accruals. Thus, the sample consists of 71 companies were selected for the period 2003-2011. In this study discretionary accruals is used as independent variables. The results suggest that...
Persistent link: https://www.econbiz.de/10013102949
Cover Image
Accruals, Deferrals, Cash Flows and Earnings : Articulation Implications for Earnings Management Models and a Suggested Alternative
White, Hal D. - 2012
the proposed model is that it incorporates accrual balances, rather than changes, as they represent more complete measures … settle up. Model validation tests indicate that the proposed model is roughly two to four times as powerful as extant accrual …-related bias — i.e., a major concern of extant accrual models. The discussion and model development in this paper are meant to …
Persistent link: https://www.econbiz.de/10013107804
Cover Image
Corporate Governance and Accruals Earnings Management
Doukakis, Leonidas C. - 2014
This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures,...
Persistent link: https://www.econbiz.de/10013067669
Cover Image
Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
Persistent link: https://www.econbiz.de/10012888475
Cover Image
Earnings Quality, Accruals and Subjective Goodwill Accounting
Katsuo, Yuko - 2008
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by...
Persistent link: https://www.econbiz.de/10012771083