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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

Timely loss recognition and termination of unprofitable projects

Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China journal of accounting research : CJAR 8 (2015) 3, pp. 147-167

Ideally, firms should discontinue projects that become unprofitable. Managers, however, continue to operate such … unprofitable projects; thereby, enabling them to force managers to discontinue such projects before large value erosion occurs … increases the likelihood of timely closures of unprofitable projects. Moreover, managers, by announcing late discontinuations of …

Persistent link: https://www.econbiz.de/10011844455

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

allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

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

Audit Committee, Board of Director Characteristics, and Earnings Management

Klein, April - 2008

This study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals....

Persistent link: https://www.econbiz.de/10014114472

Institutional Investors and Earnings Management Associated with Controlling Shareholders' Promises : Evidence from the Split Share Structure Reform in China

Wilson, Mark David; Wang, Kun Tracy; Wu, Yue; Lau, Archie - 2022

We examine the effectiveness of institutional investors in constraining aggressive earnings management induced by strong contractual incentives. To this end we focus on the consequences of earnings-related promises (covenants) negotiated between corporate controlling shareholders and minority...

Persistent link: https://www.econbiz.de/10013403905