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Investigate Accrual Earning Management Practicing in Non-Financial Listed Firms in Jordan
Basha, Mohammed - 2018
id the non-financial listed firms in Jordan practicing earning management? What is the factor that can explain the EM …
Persistent link: https://www.econbiz.de/10012916964
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Opportunistic Use of Accrual Earnings in Financial Reporting : A Study of BSE Listed Firms in India
Roy, Chinmoy - 2016
The study attempted to explore the role of discretionary accrual to conceal the actual earnings as a part of …
Persistent link: https://www.econbiz.de/10013004736
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Auditor conservatism and abnormal accruals
Takada, Tomomi; Muramiya, Katsuhiko - 2010
Persistent link: https://www.econbiz.de/10003950487
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Legal consequences of earnings components management
Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....
Persistent link: https://www.econbiz.de/10011540776
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - 2012
Persistent link: https://www.econbiz.de/10010436349
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Conditional Conservatism and Accrual Persistence
Li, Yutao - 2011
do; (2). whether firm-level conditional conservatism affects the persistence of accrual components. Using a sample of 106 … do in reliable accruals. In addition, we find that conservatism affects accrual persistence only to the extent that it …
Persistent link: https://www.econbiz.de/10013131460
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Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998
Choi, Jong-Hag - 2011
This study investigates whether and how the information values of reported earnings and their components changed around the Asian financial crisis of 1997-1998. Regression analyses on a sample of 10,406 firm-years from nine Asian countries from 1995 to 2000 reveal the following. First, the...
Persistent link: https://www.econbiz.de/10013134091
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Real and Accrual Earnings Management and IPO Failure Risk
Alhadab, Mohammad - 2014
This paper analyzes the relationship between real and accrual earnings management activities and IPO failure risk …. Recent research shows that IPO firms manage earnings upward around the offer year utilizing real and accrual earnings … engaged in higher levels of real and accrual earnings management will exhibit a higher probability of failure and lower …
Persistent link: https://www.econbiz.de/10013064477
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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
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Costs of Mandatory IFRS : Evidence of Reduced Accrual Reliability
Lai, Cheng Y. - 2013
accrual reliability (Richardson et al. 2005). Using a large sample of Australian firm years drawn from before and after the … mandatory adoption of IFRS, we find that accrual reliability declined significantly after mandatory IFRS implementation. Working … firms (i.e., the Big four) are able to significantly attenuate any decrease in accrual reliability during the post …
Persistent link: https://www.econbiz.de/10013075113