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Link between Market Return, Governance and Earnings Management : An Emerging Market Perspective

Farooque, Omar Al - 2013

This paper investigates the impact of earnings management on market return (by the proxies of discretionary accruals and earnings response coefficient/CAR regarded as accounting and market based earnings quality, respectively,) along with a number of moderating (both governance and financial)...

Persistent link: https://www.econbiz.de/10013077147

Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market

Aksu, Mine H. - 2014

We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship between ownership concentration and earnings quality in a...

Persistent link: https://www.econbiz.de/10013060411

Boards, Takeover Protection, and Real Earnings Management

Ge, Wenxia - 2014

We investigate the effect of board governance and takeover protection on real earnings management. Four types of real earnings management are considered: sales manipulation, overproduction, the abnormal reduction of research and development (R&D) expenses, and the abnormal reduction of other...

Persistent link: https://www.econbiz.de/10013063714

Corporate Governance and Earnings Management Nexus : Evidence from the UK and Egypt Using Neural Networks

Abdou, Hussein - 2020

Using conventional regressions and Generalized Regression Neural Networks (GRNN), we examine the relationship between Corporate Governance (CG) and Earnings Management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and...

Persistent link: https://www.econbiz.de/10012830680

Female directors and real activities manipulation : evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166

Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation. Using a large sample of 11,831 firm-year observations...

Persistent link: https://www.econbiz.de/10011844989

Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236

Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de/10014506782

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

Dharwadkar, Ravi - 2016

Cohen et al. (2008) document that firms switched from accrual-based earnings management (AEM) to real earnings management (REM) within three years after passage of the Sarbanes-Oxley Act (SOX) in 2002. A remaining question is how so many firms could have made the transition from one accounting...

Persistent link: https://www.econbiz.de/10012999304

The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management

Schaupp, Daniel Norbert - 2016

This paper examines whether firms that act socially responsible and have favourable board characteristics engage in a more transparent financial reporting. In particular, the first question is whether firms with high corporate social responsibility (CSR) engagement exhibit less earnings...

Persistent link: https://www.econbiz.de/10012999651

The Role of Corporate Governance in Accounting Discretion under IFRS : Goodwill Impairment in Australia

Kabir, Humayun - 2016

Australia, stronger governance strengthens associations between economic factors and goodwill impairment loss but weakens … associations between contracting incentives and goodwill impairment loss. Using data from 2007 to 2012, we find evidence consistent … with the notion that stronger governance enhances the associations between economic factors and goodwill impairment loss …

Persistent link: https://www.econbiz.de/10012980385

On the Association Between Corporate Governance and Earnings Quality

Sivaramakrishnan, Shiva; Yu, Shaokun Carol - 2008

This study investigates whether accrual quality, earnings persistence and earnings predictive ability are affected by the adequacy rather than the strength of corporate governance. Under the premise that firms that have consistently outperformed their industry counterparts in the past have less...

Persistent link: https://www.econbiz.de/10014224189