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CDS channels of influence on discretionary accruals

Cheng, Hao; Lim, Kian-Guan - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 855-882

Persistent link: https://www.econbiz.de/10014584650

Earnings volatility, the use of financial derivatives and earnings management : evidence from an emerging market

Phua, Lian Kee; Lok, Char-Lee; Chua, Yong Xia; Lim, Tan-Chin - In: Malaysian journal of economic studies 58 (2021) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10013258870

Enterprise risk management and accruals estimation error

Johnston, Joseph; Soileau, Jared - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10012421439

Accrual management and firm-specific risk

Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12

difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual … Exchange from 2015 to 2019. The results showed that accrual management positively affects specific risks, which is strengthened … by information asymmetry. These results indicate that accrual management has the potential to occur in environments with …

Persistent link: https://www.econbiz.de/10013463798

Client Risk Management : A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk

Krishnan, Gopal V. - 2013

This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...

Persistent link: https://www.econbiz.de/10013094933