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Managerial Discretion in Distressed Firms
Charitou, Andreas - 2010
This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptc-filing, (b) whether … qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms …
Persistent link: https://www.econbiz.de/10013139379
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Does the introduction of IFRS change the timeless of loss recognition? : evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...
Persistent link: https://www.econbiz.de/10009660273
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The extent of cost disclosure in trade company annual reports on the example of the IT branch : pilot studies
Dyhdalewicz, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 29-39
The paper presents the results of a research study, whose focal issue was the extent of disclosure in annual reports of costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope, this study should be treated as a pilot, constituting...
Persistent link: https://www.econbiz.de/10010509689
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An Empirical Study of the Relationship between Corporate Social Responsibility Disclosure and Organizational Performance : Evidence from Libya
Bayoud, Nagib Salem - 2013
This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder's pressures. The researchers have chosen the...
Persistent link: https://www.econbiz.de/10013089901
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The Cost of Sin : The Effect of Social Norms on Audit Pricing
Leventis, Stergios - 2013
In this paper we provide evidence for the effects of social norms on audit pricing by studying companies belonging to the alcohol, firearms, gambling, military, nuclear power, and tobacco industries, which are often described as “sin” companies. We hypothesize that the disparities between...
Persistent link: https://www.econbiz.de/10013075610
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Sins of the Father : The Effect of a Parent Firm's Accounting Misconduct on Current and Former Subsidiaries
Utke, Steven - 2020
-reaction. Our study adds to the literature on restatements, management reputation effects, peer information transfer, and the market …
Persistent link: https://www.econbiz.de/10012844434
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The death of a regulator: strict supervision, bank lending, and business activity
Granja, João; Leuz, Christian - 2020
capital but can also correct deficiencies in bank management and lending practices, leading to more lending and a reallocation …
Persistent link: https://www.econbiz.de/10012668203
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The death of a regulator : strict supervision, bank lending and business activity
Leuz, Christian; Granja, João - 2018
overcome frictions in bank management, leading to more lending and a reallocation of loans. Consistent with the latter, we find …
Persistent link: https://www.econbiz.de/10011932392
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Risk Disclosures, Governance and Ownership : Evidence from German Non-Listed Firms
Dobler, Michael - 2018
This paper is the first to investigate risk disclosures by German non-listed firms in relation to key attributes of governance and ownership. Based on manual content analysis of risk disclosures by 100 firms in the manufacturing sector we employ univariate tests and multivariate regressions to...
Persistent link: https://www.econbiz.de/10012915066
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Firm-level Political Risk and Earnings Management
Ebrahimi, Tahera; Gupta, Jairaj - 2022
association between firms’ political risk and their earnings management practices. Test results confirm that firms facing higher … FLPR engage in higher real and accrual-based earnings management. Relatively risky firms also tend to substitute accrual …-based earnings management with real earnings management, as the latter is relatively difficult to detect. Further investigation …
Persistent link: https://www.econbiz.de/10014245042