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Executive integrity, audit opinion, and fraud in Chinese listed firms

Chen, Jiandong; Cumming, Douglas; Hou, Wenxuan; Lee, Edward - In: Emerging Markets Review 15 (2013) C, pp. 72-91

We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firms with executives that have lower integrity, indicated by a greater...

Persistent link: https://www.econbiz.de/10010666218

Earnings informativeness after financial statement restatements

Eng, Li Li; Rao, Ramesh P.; Saudagaran, Shahrokh - In: International Journal of Revenue Management 6 (2012) 3/4, pp. 221-245

Financial restatements may affect core earnings if the restatements involve revenue, cost of sales or ongoing expenses. Hence, restatements may impact information content of earnings. Using the earnings response coefficient (ERC) as a measure of the information content of earnings, we document a...

Persistent link: https://www.econbiz.de/10010669582

An empirical study on the reliability and informativeness of accounting numbers: after enforcing the internal accounting control system in Korea

Kang, Sun-A; Chun, Sun-Bin - In: International Journal of Accounting and Finance 2 (2010) 3/4, pp. 298-330

Coefficient (ERC) changed after enforcement. We focus on both abnormal real activities and accruals as proxies of EM and how these …' ability to control earnings using abnormal accruals is effectively restricted by an IACS because the detection risk and costs …

Persistent link: https://www.econbiz.de/10010670176

The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany

Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302

Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...

Persistent link: https://www.econbiz.de/10010670392

Local governmental management of discretionary and specific accruals

Pilcher, Robyn - In: International Journal of Accounting, Auditing and … 7 (2011) 1/2, pp. 32-60

within the public sector by analysing managerial discretion practices over accruals for local governments in Australia … further evidence on the much under-researched area of specific accruals. Discretionary accruals are calculated using the Jones … model, whereas unexpected specific accruals are measured using modified approaches of Marquardt and Wiedman. Findings …

Persistent link: https://www.econbiz.de/10010670416

Classification shifting within non-recurring items

Darrough, Masako N.; Lee, Yong Gyu; Oh, Hyung Il - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 185-206

Persistent link: https://www.econbiz.de/10012173976

Use of regression models when performing fraud risk assessment procedures in the audit process

Bakhteev, Andrey Vladimirovich; Arzhenovskiy, Sergey … - In: European research studies 20 (2017) 3B, pp. 22-33

Persistent link: https://www.econbiz.de/10012219176

Regulatory and contextual factors influencing earnings and capital management decisions : evidence from the European banking sector

Casciello, Raffaela; Maffei, Marco; Ziebart, David A. - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 87-146

Persistent link: https://www.econbiz.de/10014546419

Inhibition or inducement : ESG rating changes and earnings management : based on the perspective of external supervision

Xiang, Xiao; Ge, Ge; Yu, Ziqin - In: Finance research letters 64 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014531721

Does CEO temporal myopia always lead to firm short-termism? : the critical role of CEO optimism and perceived opportunity costs

Wang, Xinchun - In: Journal of business research : JBR 180 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014556458