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The Consolidation Trap : Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil

Almeida, Jose Elias Feres de - 2015

This paper investigates a particular scenario under the Brazilian Generally Accepted Accounting Principles before IFRS adoption, which require public companies to disclose individual financial statements (legal parent entity), together with consolidated financial statements (economic entity)....

Persistent link: https://www.econbiz.de/10013018759

The Impact of Disclosure Quality on Corporate Governance and Earnings Management : Evidence from Companies in Indonesia

Jatiningrum, Citrawati - 2016

This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indonesian manufacturing companies using...

Persistent link: https://www.econbiz.de/10012986717

Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA

Almeida, Jose Elias Feres de - 2015

The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce the variability of profits, the less...

Persistent link: https://www.econbiz.de/10013036725

Assessment of the comparative ability of accounting bases in predicting future cash flows : evidence from Nigeria

Ebiaghan, Orits Frank - In: Trends economics and management 12 (2018) 32, pp. 35-48

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...

Persistent link: https://www.econbiz.de/10012022234

Impact of accounting conservatism on IPO under-pricing : evidence from India

Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...

Persistent link: https://www.econbiz.de/10014500281

Profit and Loss from the Management Perspective : How Are the Earnings Presented in the Management Reports?

Vargas, Luiz Henrique Fernandes - 2015

This paper aims to analyze how textual information on company earnings are presented in the Management Reports in alternating periods of profit and loss. The theoretical foundations were based on the agency theory and on impression management. A qualitative-quantitative approach was adopted and...

Persistent link: https://www.econbiz.de/10013031130

Board Interlocks and Earnings Management Contagion

Chiu, Peng-Chia - 2013

We test whether earnings management (like a virus) spreads from firm to firm via board connections of shared directors (virus carriers). We use earnings restatements to identify firms that managed earnings and to identify the period when these firms manipulated earnings. We consider firms as...

Persistent link: https://www.econbiz.de/10013094062

Evidence on the Joint Determination of Audit and Non-Audit Fees

Whisenant, Scott - 2005

In this study, we investigate whether the characteristics of clients, auditors, and the auditor-client relationship simultaneously determine audit and non-audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of...

Persistent link: https://www.econbiz.de/10012785229

The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals

Antle, Rick - 2014

determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While knowledge … spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence of …

Persistent link: https://www.econbiz.de/10012710347

The Effects of Auditor Dismissals and Resignations on Audit Fees : Evidence Based on Sec Disclosures Under Sarbanes-Oxley

Griffin, Paul A.; Lont, David H. - 2009

This paper assesses the effects of auditor dismissals and resignations on audit fees and, in particular, whether companies pay more or less for their audits around these events. We also test the hypotheses that the fee discount around a dismissal can be explained by the benefits of auditor...

Persistent link: https://www.econbiz.de/10014066778