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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

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 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

The effect analysis of earning management and family control on the Z-score model of financial distress prediction

Haji-Seseang, Rahmawati; Habbe, Abdul Hamid; Rasyid, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 405-415

questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual … study found that accrual earnings management, real earnings management, and family control variables affect the Z …

Persistent link: https://www.econbiz.de/10014502215

Having the government as a client : does this reduce earnings management of the firm?

Glegg, Charmaine; Harris, Oneil; Ngo, Thanh; Susnjara, … - In: Journal of government and economics : JGE 4 (2021), pp. 1-20

to answer this question. We find strong evidence that government suppliers strategically substitute accrual … real activities manipulation while avoiding accrual manipulation. These findings are robust to a host of robustness checks …

Persistent link: https://www.econbiz.de/10013263096

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

Does corporate social responsibility affect earnings management? : evidence from the Indonesian banking industry

Setiawan, Doddy; Prabowo, Ronny; Arnita, Vina; Wibawa, Anas - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 372-378

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...

Persistent link: https://www.econbiz.de/10012221316

Mandatory IFRS adoption and real/accruals bases earnings management in the UK

Almaharmeh, Mohammad I.; Almasarwah, Adel; Shehadeh, Ali - In: ACRN journal of finance and risk perspectives 10 (2021), pp. 25-39

Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London …

Persistent link: https://www.econbiz.de/10012489292

Accrual-based and cash-based earnings management in Algeria : substitution or complementary

Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17

reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …

Persistent link: https://www.econbiz.de/10013279708

Firm life cycle and earnings management : the moderating role of state ownership

Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28

data show that accrual earnings management (AEM) behavior varies between FLC phases. The results revealed a U …

Persistent link: https://www.econbiz.de/10013435745