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Real Earnings Management in UK Private and Public Firms
Haga, Jesper - 2018
This study analyzes real earnings management among privately held versus publicly listed firms. Our first finding is that public firms engage in more earnings management through operating activities. When a clear incentive to manage earnings in a specific direction is present we continue to find...
Persistent link: https://www.econbiz.de/10012936500
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Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management : A Replication of Survey Data from Seybert (2010)
Seybert, Nicholas - 2017
This paper replicates the results of the survey of experienced executives reported in Section IV of Seybert (2010). Seybert retracted the survey data from the originally published article due to concerns about the source of the data. I survey 79 experienced executives to elicit their beliefs...
Persistent link: https://www.econbiz.de/10012971624
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Does Litigation Deter or Encourage Real Earnings Management?
Huang, Sterling - 2020
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases...
Persistent link: https://www.econbiz.de/10012854285
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Uncovering real earnings management : pay attention to risk-taking behavior
Alharbi, Samar S.; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10012631900
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Is Income Smoothing Ethical?
Chong, H. Gin - 2020
This paper assesses the income smoothing strategies and analyzes what motivates organizations to engage in smoothing their earnings. An ethical framework is drawn upon to evaluate the implications of these issues. It concludes with suggestions and implications for the policy makers, researchers...
Persistent link: https://www.econbiz.de/10012829153
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Do US Commercial Banks Use FAS 157 to Manage Earnings?
Chong, H. Gin - 2020
Purpose: This paper aims to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, we investigate the association between banks' performance...
Persistent link: https://www.econbiz.de/10012829154
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Open Offers and Shareholders Earnings – Evidence from India
Nangia, Vinay Kumar; Agrawal, Rajat; Reddy, K. Srinivasa - Volkswirtschaftliche Fakultät, … - 2011
Purpose: Mergers and acquisitions (M&A) have become a popular vehicle for domestic as well as international companies to rapidly access new markets, assets and capabilities. This motivates us to study the impact of open offers on shareholders returns in the Indian context....
Persistent link: https://www.econbiz.de/10011107682
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Incentive Compensation and Complex Outsourcing
Abdel Zaher, Angie M. - 2016
This study addresses the relationship between incentive compensation and complex outsourcing in somewhat different vein … contracts in place. We extend these findings by testing outsourcing as an alternative choice for a risk-averse manager when … financial indicators into focus to test the association between outsourcing decisions and CEO compensation. Prendergast's (2002 …
Persistent link: https://www.econbiz.de/10013002726
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Competing on Analytics –Wettbewerbsvorsprung durch Business Intelligence
Seufert, Andreas; Sexl, Stefan - In: Challenge Controlling 2015, (pp. 201-218). 2011
Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.
Persistent link: https://www.econbiz.de/10011399897
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Uncovering real earnings management: Pay attention to risk-taking behavior
Alharbi, Samar; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10013200378