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Does Earnings Management Relieve the Negative Effects of Mandatory Pension Contributions?

Phan, Hieu V. - 2016

Mandatory pension contributions (MCs) are negative shocks to a firm's liquidity that can unfavorably impact its cost of capital, financing, and investment plans. We study whether firms faced with MCs use both non-cash (NEM) and cash generating earnings management (CEM) to partly offset their...

Persistent link: https://www.econbiz.de/10013006538

IFRS 17 Challenges for Reinsurance : Fitting a Square Peg in a Round Hole

Winkler, Michael; Kansal, Sunil - 2023

requirements of IFRS 17 to reinsurance contracts. Through the metaphor "Fitting a Square Peg in a Round Hole," the author … accounting of passive reinsurance, emphasizing the need to reconcile traditional methods with the rigorous demands of IFRS 17. By … implementing IFRS 17 and the resulting mismatches in financial reporting, including their impact on Solvency II practices …

Persistent link: https://www.econbiz.de/10014349739

Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior

Mies, Michael; Menk, Michael Torben - 2023

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and …

Persistent link: https://www.econbiz.de/10014349809

Social Desirability Bias and Earnings Management Around the World

Niszczota, Paweł - 2015

In this paper we test whether between-country variation in individuals' tendency to conform, as measured by a social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ earnings management in corporations around the world. Such a...

Persistent link: https://www.econbiz.de/10013032130

Real Earnings Management : An International Comparison Based on Differences in Investor Protection

Lenard, Mary Jane - 2013

This paper examines the relation between investor protection and real earnings management. We build on the work of La Porta et al. (2000), who found that countries with different legal systems protect investors differently. Using a sample of more than 13,000 unique firms in over 54 countries,...

Persistent link: https://www.econbiz.de/10013088446

Drivers Behind the Monitoring Effectiveness of Global Institutional Investors : Evidence from Earnings Management

Kim, Incheol - 2016

This paper studies the drivers behind the monitoring effectiveness of institutional investors in curbing earnings management in an international setting. We identify three distinct drivers and propose two competing hypotheses: the hometown advantage hypothesis predicts that because of proximity...

Persistent link: https://www.econbiz.de/10013007336

Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking

Bushman, Robert M. - 2013

Examining banks across 27 countries, we estimate two measures of the forward-looking orientation reflected in discretionary loan provisioning practices within a country. We document that forward-looking provisioning designed to smooth earnings dampens discipline over risk-taking, consistent with...

Persistent link: https://www.econbiz.de/10013095275

The Governance Transfer of Blockholders : Evidence from Block Acquisitions and Earnings Management around the World

Dai, Lili - 2017

We examine the governance transfer effect of corporate blockholders in a sample of 892 block acquisitions across 42 countries from 1990 to 2008. Using earnings management as a proxy for corporate governance outcome, we find that target firms' earnings management is aligned with that of block...

Persistent link: https://www.econbiz.de/10012974044

Accounting Scandals : Beyond Corporate Governance

Awolowo, Ifedapo Francis - 2018

Accounting scandals are becoming perpetual in nature. They range from the ancient Mesopotamia, to the South Sea Bubble of 1720, to the famous Enron of 2001, down to Parmalat, Tesco and Toshiba of today. The series of accounting scandals that have occurred in the last two decades calls for a...

Persistent link: https://www.econbiz.de/10012930441

Competition and Operating Volatilities around the World

Makaew, Tanakorn - 2017

Numerous papers have shown that developing economies are more volatile. This paper shows despite greater aggregate and industry stability, performance and size of individual firms in developed countries are more volatile. In developing countries, market imperfections insulate incumbent firms...

Persistent link: https://www.econbiz.de/10012974482