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Informational Uniqueness, Corporate Disclosure, and Information Environment

Chau, Jacky - 2016

The study examines how the lack of comparable public peers (“informational uniqueness”) is related to a firm's disclosure policy and information environment. Having less information spillover from other public firms may present an information deficiency if it is not compensated by other...

Persistent link: https://www.econbiz.de/10012996306

Conservatism and Pensions : Why Accounting Matters

Stadler, Christian - 2010

Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This …

Persistent link: https://www.econbiz.de/10013135251

Religion and Corporate Accounting Conservatism

Hao, Shengquan - 2017

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

Persistent link: https://www.econbiz.de/10012955500

Information Asymmetry and Earnings Management : Causes of Inefficient Investment in Malaysia

Chu, Ei Yet - 2011

Using 180 manufacturing firms from 1998 to 2004, the paper proves that insiders with controlling interest more than 36.78% increase earnings management (discretionary accruals) by 10.6%. However, they are risk-adverse and avoid inefficient investment after the financial crisis. On the other...

Persistent link: https://www.econbiz.de/10013133668

Biased Voluntary Disclosure

Einhorn, Eti - 2011

We provide a bridge between the voluntary disclosure and the earnings management literature. Voluntary disclosure models focus on managers' discretion in deciding whether or not to provide truthful voluntary disclosure to the capital market. Earnings management models, on the other hand,...

Persistent link: https://www.econbiz.de/10013122951

The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers

Bushman, Robert M. - 2016

borrowers' reported accounting numbers. Controlling for endogenous matching of borrowers and lead banks, we find that higher …, and debt contracting value of accounting via a stronger connection between pre-loan profitability and future credit …

Persistent link: https://www.econbiz.de/10013008742

Asymmetric Timeliness in Earnings : Insights from Earnings Disaggregation

Jackson, Andrew B.; Shan, Yaowen; Taylor, Stephen L. - 2021

the declining timeliness of good news, different time periods, changes in accounting standards and changes in sample firms … timeliness is primarily a response to information asymmetry issues in contracts that rely on accounting information …

Persistent link: https://www.econbiz.de/10013249973

Earnings Management, Incentive Contracts and Private Information Acquisition

Chan, Derek - 2013

based on both accounting earnings and stock price when an agent engages in predictable, pernicious earnings management and …

Persistent link: https://www.econbiz.de/10013077160

Litigation Risk, Information Asymmetry and Conditional Conservatism

Liu, Zhefeng Frank - 2014

important given the role of conservatism in accounting practice and the recent tendency for standard setters to view …

Persistent link: https://www.econbiz.de/10013061183

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have...

Persistent link: https://www.econbiz.de/10014500393