Narrow search
Showing 1 - 10 of 151,298
Cover Image
Timely loss recognition and termination of unprofitable projects
Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China Journal of Accounting Research 8 (2015) 3, pp. 147-167
suggest that timely loss recognition in accounting earnings enables lenders, shareholders, and boards of directors to identify …. However, this conjecture has not been tested empirically. Consistent with this notion, we find that timely loss recognition …. Accordingly, thereafter, the fund providers and board of directors are likely to demand improved timeliness of loss recognition …
Persistent link: https://www.econbiz.de/10011937008
Cover Image
The Monitoring Role of the Media : Evidence from Earnings Management
Chen, Yangyang - 2020
In response to the recent debate on the media, this paper examines the effect of media coverage on firm earnings management. Even if prior studies (Miller 2006; Dyck et al. 2010) have documented the media's role in detecting and deterring accounting fraud (or extreme earnings management), it is...
Persistent link: https://www.econbiz.de/10012854502
Cover Image
Real Earnings Management and Governance Attributes in the Context of IPO Failure
Amna, Chalwati - 2014
This study examines the association between real earnings management, governance attributes, and IPO failure risk. Using a sample of 4174 IPOs firms that went public over the period of 1998-2011, we find evidence that real earnings management and governance attributes are associated with IPO...
Persistent link: https://www.econbiz.de/10013060764
Cover Image
Goodwill Impairment Losses, Economic Impairment, Earnings Management and Corporate Governance
Stenheim, Tonny - 2016
This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms. The results demonstrate significant associations between proxies of economic impairment and goodwill impairment...
Persistent link: https://www.econbiz.de/10012976947
Cover Image
Managing Earnings Through M&A
Meeks, Geoff - 2020
This paper discusses the use of M&A to facilitate earnings management. The accounting procedures we analyse variously create earnings which would not be reported in the absence of M&A; or reduce reported earnings; or shift earnings between accounting periods. The motivation for deploying the...
Persistent link: https://www.econbiz.de/10012835992
Cover Image
Acquiring Firms’ Earnings Management Strategies Around Merger and Acquisitions
Zhang, Sipei - 2017
This study investigates acquiring firms' earnings management (EM) strategies around mergers and acquisition (M&A) in the US market and analyzes firm's post-acquisition performance. Acquirers are shown to use both accruals management (AM) and real earnings management (REM), both prior to and...
Persistent link: https://www.econbiz.de/10012961052
Cover Image
Acquirers’ Earnings Management Ahead of Stock-for-Stock Bids in 'Hot' and 'Cold' Markets
Botsari, Antonia - 2018
The accounting literature has found evidence that acquirers in stock-for-stock M&A have typically managed earnings upwards ahead of a bid. Other literatures have concluded that, when stock prices are high and rising, M&A is higher, more M&A is financed with stock, market sentiment and...
Persistent link: https://www.econbiz.de/10012911666
Cover Image
Stock Payment Acquirer's Pre-Acquisition Earnings Management and Its Post-Acquisition Performance
Alphonse, Pascal - 2017
For an M&A context, this paper investigates stock payment acquirers' trade-off strategy between accruals-based earnings management (AM) and real earnings management (REM) and it impacts on firm's post-acquisition performance during the period before and the period after the Sarbanes-Oxley Act...
Persistent link: https://www.econbiz.de/10012969020
Cover Image
Earnings Management and Privatisations : Evidence from Pakistan
Iqbal, Abdullah - 2015
This study examines the incidence of earnings management around the privatizations of State Owned Enterprises in Pakistan during 1991-2005. Using the modified Jones model and a sample of large privatizations (minimum US$1 million), it shows that the sampled firms experienced increase in...
Persistent link: https://www.econbiz.de/10013013125
Cover Image
Can Short Selling Constrain the Shift between Accrual-Based and Real Earnings Management?
Cai, Tianyu; Guo, Lixiong; Tan, Yongxian - 2021
We study the causal effects of short selling on real earnings management by exploiting an exogenous shock to short selling costs under the pilot program of Regulation SHO. We find the removal of short selling constraints leads to a reduction of real earnings management in pilot firms relative to...
Persistent link: https://www.econbiz.de/10013213855