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Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance

Henry, Darren - 2013

The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …

Persistent link: https://www.econbiz.de/10013088469

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

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

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Call, Andrew C. - 2013

Motivated by recent practitioners' concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of...

Persistent link: https://www.econbiz.de/10013075955

Do Management Earnings Forecasts Incorporate Information in Accruals?

Xu, Weihong - 2009

find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers …' accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon. My results suggest that … managers overestimate accrual persistence when faced with greater difficulty forecasting earnings. Moreover, I find that …

Persistent link: https://www.econbiz.de/10013153783

Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve

Grace, Martin F. - 2009

This paper examines the effect of rate regulation on the management of the property-liability insurer loss reserve. The political cost hypothesis predicts that managers make accounting choices to reduce wealth transfers resulting from the regulatory process. Managers may under-state reserves to...

Persistent link: https://www.econbiz.de/10013157107

CDS Channels of Influence on Discretionary Accruals

Cheng, Hao - 2020

This paper finds that the initiation of trading in credit default swaps (CDS) improves earnings quality by reducing absolute abnormal earnings accruals through specific channels in CDS firms. CDS initiation brought about more private information discovery via financial analysts, cross-market...

Persistent link: https://www.econbiz.de/10012843133

Customer-Supplier Relationships and Abnormal Accruals

Bao, May Xiaoyan - 2019

We examine the relationship between customer and supplier firms' abnormal accruals. We propose “earnings management” hypothesis and “customer demand shock” hypothesis. We find that customer firms' demand shocks link customer and supplier abnormal accruals as they propagate along the...

Persistent link: https://www.econbiz.de/10012901987

Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Rennekamp, Kristina M. - 2018

sophisticated market participants who have the ability to see through accrual earnings management choices, we predict and find that …, when reporting is transparent, managers are more likely to use real earnings management (REM) relative to accrual earnings …

Persistent link: https://www.econbiz.de/10012936311

Refinancing Pressure and Earnings Management : Evidence from Changes in Short-Term Debt and Discretionary Accruals

Fields, Paige - 2018

In this paper, we investigate whether refinancing pressure leads managers to manipulate earnings. Our tests examine the relation between changes in short-term debt and discretionary accruals. We find that firms have higher discretionary accruals during periods of increasing short-term debt. We...

Persistent link: https://www.econbiz.de/10012940201