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Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia

Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248

results, a large negative deferred tax with a large negative accrual does not have an impact on the relationship between …

Persistent link: https://www.econbiz.de/10012888184

Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market

Nguyen Anh Huu; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22

The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009...

Persistent link: https://www.econbiz.de/10014429045

Earnings management to avoid delisting from a stock market

Čornanič, Aleš; Novák, Jiri - 2015

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

Persistent link: https://www.econbiz.de/10011344396

Accrual Reversals, Earnings and Stock Returns

Allen, Eric J. - 2015

demonstrate that the majority of these accrual reversals relate to ‘good' accruals that: (i) correctly anticipate future benefits … persistence of the accrual component of earnings and associated mispricing documented in Sloan (1996) are driven by a combination … of accruals related to firm growth and accrual estimation error …

Persistent link: https://www.econbiz.de/10013039311

Discretionary Accruals, Managers' Incentives, and Stock Prices

Press, Eric; Paek, Wonsun - 2014

Recent accounting research finds that the discretionary accrual component of earnings communicates managers' private …

Persistent link: https://www.econbiz.de/10014070849

The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components

Hollie, Dana - 2018

systematic overweighting or underweighting of the persistence characteristics of cash versus accrual earnings components. Our …

Persistent link: https://www.econbiz.de/10012938521

Does idiosyncratic risk affect earnings quality? : evidence from Indonesia

Widianingsih, Yuni Pristiwati Noer; Setiawan, Doddy - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13

tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …

Persistent link: https://www.econbiz.de/10014440932

CEO inside debt, income smoothing, and stock price informativeness

Shu, Sydney Qing - In: Accounting and business research 51 (2021) 1, pp. 65-95

Persistent link: https://www.econbiz.de/10012424388

Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500

Munjal, Shikhil; Gurcharan Singh; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26

Persistent link: https://www.econbiz.de/10012610618

Non-GAAP Earnings and Stock Price Crash Risk

Hsu, Charles - 2020

We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with the notion that non-GAAP reporting allows managers to downplay reported bad news in GAAP earnings and re-direct investors' attention to the more positive aspects of performance, our empirical...

Persistent link: https://www.econbiz.de/10012847732