The purpose of this study is to examine investors’ awareness in Amman Stock Exchange of the effects of earnings … manipulation incentives on the earnings manipulation practices of managements through the usage of the available level of … awareness to the effects of earnings manipulation incentives on the practices of managements toward the manipulation of earnings …

objective of this study is to assess the value relevance of earnings and book value and the effect of agency problem caused by … FCF, on the value relevance of earnings and book value. As predicted, results show that earnings and book value are value … relevant and agency problem caused by FCF, reduces the value relevance of earnings and book value. However, the effect is not …

This study aimed at investigating the value relevance of book value and earnings and the relationship between earnings … earnings are value relevant. We also observed that the change in financial reporting regime affects significantly the value … relevance of book value and but not earnings. While book value and earnings are value relevant during the MASB period, only book …

This study examines empirical relationships of earnings, accruals, and cash flows for the U.S. food supply chain sector … (i.e., agribusiness) and compares them with results for the complete U.S. market. In addition, we evaluate earnings … that while earnings and accruals are systematically positively related, accruals and cash flows are systematically …

, unless the variables are co‐integrated. This article determines whether cash flow and earnings variables are stationary, and … which variable causes the other, using econometric analysis. In most cases, cash flow variables are found to cause earnings … relationship tends to be reversed such that earnings cause cash flows. Further study is recommended, whereby panel data could be …

A number of U.S. studies have documented an optimistic bias in analysts’ forecasts of earnings. This study investigates … significant optimistic bias. The lack of ability to forecast losses is due to their transitory nature and not due to earnings …

This study examines the possible impact of cross‐country differences in culture on earnings management or choices of … earnings management to cultural values and indirectly provides evidence that accounting values (as defined by Gray, 1998 …) affect earnings management.  …

involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design … this historical context, financial reporting and earnings quality are discussed from the academic and practitioner points … integrated discussion of academic and practitioner viewpoints of earnings management and fraudulent financial reporting. The last …