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The Interplay between Related Party Transactions and Earnings Management : The Role of Audit Quality

El-Helaly, Moataz - 2018

Related party transactions (RPTs) are considered a potential tool for shareholders' wealth expropriation, as they offer opportunities to transfer wealth between the firm and related parties. While considerable evidence has been reported on the negative consequences of RPTs (declines in...

Persistent link: https://www.econbiz.de/10012926843

Managerial Overconfidence, Research and Development, and Earnings Management : Perspective from Capitalization and Expense

Zhou, Guanglei - 2020

capitalization. By Tobit model and GMM model, we found that overconfidence managers have incentives to capitalize on R&D expenditure …

Persistent link: https://www.econbiz.de/10012833020

CEO Profile and Earnings Quality

Nguyen, Tri - 2020

This paper introduces the PSCORE, which aggregates nine personal characteristics of chief executive officers (CEOs), to signal the quality of earnings. The PSCORE is a composite score based on publicly available data on CEOs. The study reports strong positive relationships between the PSCORE and...

Persistent link: https://www.econbiz.de/10012854865

Real Earnings Management Around CEO Turnovers

Geertsema, Paul - 2020

Following CEO turnovers, US firms adjust real business activities to manage earnings downward (REM bath). This effect is most pronounced in firms with low levels of institutional ownership. REM baths early in CEOs' tenure can be confounded with legitimate adjustments to business activities....

Persistent link: https://www.econbiz.de/10012855845

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Hewitt, Max - 2020

We examine how shareholders' trust in managers is affected by (1) the outcome of earnings management (inconsistent vs … controlled experiment, we predict and find that trust is impaired when the outcome of earnings management suggests that managers … have put their interests above shareholders' interests and/or when the method of earnings management suggests that managers …

Persistent link: https://www.econbiz.de/10012857076

CEO Inside Debt and Accounting Conservatism

Wang, Cong - 2020

We examine the relation between accounting conservatism and inside debt held by managers in the form of pension …

Persistent link: https://www.econbiz.de/10012857506

Executive Compensation, Earnings Management and Shareholder Litigation

Wu, Yan Wendy - 2020

This paper examines the effects of executive compensation and potential for earnings management on the incidence of shareholder class action lawsuits and their outcomes. Although damage measurement factors,managerial option intensity, and earnings management all significantly affect the...

Persistent link: https://www.econbiz.de/10012857511

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Hewitt, Max - 2020

We examine how shareholders' trust in managers is affected by the outcome of earnings management (inconsistent vs … experiment, we predict and find that trust is impaired when the outcome of earnings management suggests that managers have put … their interests above shareholders' interests and/or when the method of earnings management suggests that managers …

Persistent link: https://www.econbiz.de/10012841888

Management earnings guidance as a commitment device

Black, Dirk E.; Gipper, Brandon; Stocken, Phillip C. - 2021

This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance. The failure of management to attain a forecast may reflect poorly on its industry understanding, knowledge of the firm, and management capability. Accordingly, we hypothesize and...

Persistent link: https://www.econbiz.de/10012585955

Determinants and consequences of clawback provisions in management compensation contracts : a structured literature review on empirical evidence

Velte, Patrick - In: Business research 13 (2020) 3, pp. 1417-1450

managers, their contribution may be dependent on other corporate governance mechanisms, e.g. board composition, as significant …

Persistent link: https://www.econbiz.de/10012422403