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Accounting conservatism, market liquidity and informativeness of asset price : implications on mark to market accounting

Luo, Guo Ying - In: Journal of applied finance & banking 3 (2013) 1, pp. 177-190

This paper theoretically examines the impact of conservatism on the asset price in an asset market allowing for strategic interactions among traders. Due to the trades coming from conservatism traders contain less informational content, the asset price is shown to be less informative in the...

Persistent link: https://www.econbiz.de/10009742842

The role of accounting engineering in shaping the balance policy of a company

Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 4, pp. 44-52

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a...

Persistent link: https://www.econbiz.de/10010187997

Effects of takeover protection on earnings overstatements : evidence from restating firms

Zhao, Yijiang; Chen, Kung H.; Yao, Lee Jian - In: Review of quantitative finance and accounting 33 (2009) 4, pp. 347-369

Persistent link: https://www.econbiz.de/10003927253

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Persistent link: https://www.econbiz.de/10010385817

Is there a feedback mechanism in accounting?

Drachal, Krzysztof - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 85-95

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

Persistent link: https://www.econbiz.de/10011460500

Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 37-54

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

Persistent link: https://www.econbiz.de/10009703775

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....

Persistent link: https://www.econbiz.de/10013166698

Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Persistent link: https://www.econbiz.de/10012888475

Earnings management uncertainty, implicit guarantees, and the corporate bond yield spread : evidence from China

Chen, Yinghui; Peng, Chenchen; Chan, Kam C. - In: Borsa Istanbul Review 21 (2021) 4, pp. 340-358

We examine the impact of earnings management uncertainty (EMU) on bond yield spreads in China. In the process, we decompose the bond yield spread into liquidity and default yield spreads. The findings suggest that EMU primarily drives the default yield spread of a corporate bond and that its...

Persistent link: https://www.econbiz.de/10012816941

Earnings management and theoretical adjustment in capital structure performance pattern : evidence from APTA economies

Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: Borsa Istanbul Review 22 (2022) 1, pp. 20-36

the trade-off theory or the pecking-order theory. Our results are consistent with agency theory only through managers …-off or pecking-order theory, as seen in patterns in the relationship between the capital structure and firm performance …, whereas agency theory holds only after external intervention by managers in terms of earnings management. …

Persistent link: https://www.econbiz.de/10012817965

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