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Do Donors Discount Low Quality Accounting Information?

Yetman, Michelle; Yetman, Robert J. - 2013

Prior research finds that donors reward nonprofits that report larger program ratios with more donations and that managers overstate these ratios, ostensibly to attract donations. We examine how donors react to inflated ratios. We find that the average donor discounts ratios that are inflated by...

Persistent link: https://www.econbiz.de/10014214655

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

Introduction to the Essays of Warren Buffett : Lessons for Corporate America

Cunningham, Lawrence A. - 2019

This is Professor Cunningham's Introduction to his renowned edited collection of Warren Buffett's famous letters to shareholders of Berkshire Hathaway Inc. The collection was originally prepared for a symposium held in New York City in 1997 and has been regularly updated through five editions,...

Persistent link: https://www.econbiz.de/10012857885

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Kravet, Todd D. - 2015

We provide evidence suggesting that managers use financial statement misstatements which improve reported results to facilitate acquisitions. Specifically, we find that firms misstating their financial statements are more likely to make stock-based acquisitions, but not cash-based acquisitions,...

Persistent link: https://www.econbiz.de/10013037030

An Empirical Analysis of Corporate Takeover Defenses and Earnings Management : Evidence from the U.S

Jiraporn, Pornsit - 2009

This study explores the impact of corporate takeover defenses on the extent of earnings management in the U ….S. Theoretically, it is not obvious whether takeover defenses alleviate or exacerbate earnings management. I examine four well …-known corporate takeover defenses; blank check preferred stock, poison pills, classified boards, and dual class stock. In spite of …

Persistent link: https://www.econbiz.de/10013155837

Acquisition, Earnings Management and Firm’s Performance : Evidence from Malaysia

Mahdavi Ardekani, Aref - 2012

This paper examined the relationship between earnings management and performance of acquiring firms in Malaysia during period of 2004-2010. Earnings management measured by discretionary accruals derived from modified Jones model and firm's performance estimated by monthly Cumulative Abnormal...

Persistent link: https://www.econbiz.de/10013100693

International financial reporting standards and earnings quality : the myth of voluntary vs. mandatory adoption

Günther, Nina; Gegenfurtner, Bernhard; Kaserer, Christoph - 2009

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008. Consistent with previous studies we find that voluntary and mandatory adopters differ distinctively in terms of essential firm characteristics...

Persistent link: https://www.econbiz.de/10003858217

Financial reporting material misstatements, earnings conservatism and managerial replacement decisions

Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21

Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...

Persistent link: https://www.econbiz.de/10012603984

Comparing Earnings Management in Germany and the USA

Arifin, Taufiq - 2013

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management's descretion to manipulate accruals,...

Persistent link: https://www.econbiz.de/10013074429

Real Earnings Management and Cost of Capital

Kim, Jeong-Bon - 2013

This study investigates whether a firm's cost of equity capital is influenced by the extent of a firm's real activities management. Using a large sample of U.S. firms, we find that our proxy for the cost of capital is positively associated with the extent of earnings management through the real...

Persistent link: https://www.econbiz.de/10013088724