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Effects of National Culture on Earnings Quality of Banks

Kanagaretnam, Kiridaran (Giri) - 2020

We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. We conduct our analyses over two sample periods, one spanning the pre-financial crisis (i.e., the period 1993-2006) and the other spanning the financial...

Persistent link: https://www.econbiz.de/10012857490

The Consolidation Trap : Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil

Almeida, Jose Elias Feres de - 2015

This paper investigates a particular scenario under the Brazilian Generally Accepted Accounting Principles before IFRS adoption, which require public companies to disclose individual financial statements (legal parent entity), together with consolidated financial statements (economic entity)....

Persistent link: https://www.econbiz.de/10013018759

Political Connections and Tax-Induced Earnings Management : Evidence from China

Li, Chen - 2016

We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically...

Persistent link: https://www.econbiz.de/10012984135

Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act

Eddie, Ian - 2018

Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan … accounting conservatism following J-SOX and demonstrate an increase in accounting conservatism in the post-J-SOX period. In … particular, using the Basu (1997) measure of conservatism, we find that the degree to which firms incorporate losses more quickly …

Persistent link: https://www.econbiz.de/10012917998

Curbing Earnings Management : Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers’ Use of Discretion

Hales, Jeffrey - 2018

We examine how clawback provisions and board monitoring affect managers' use of discretion to achieve earnings targets. Using an experiment, we find that when board monitoring is weak, imposing clawback provisions has little impact on the total amount of earnings management activity. This null...

Persistent link: https://www.econbiz.de/10012923737

Uncertainty in Managers’ Reporting Objectives and Investors’ Response to Earnings Reports : Evidence from the 2006 Executive Compensation Disclosures

Ferri, Fabrizio - 2018

We examine whether the information content of the earnings report, as captured by the earnings response coefficient (ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer and Verrecchia (2000). We use the 2006 mandatory...

Persistent link: https://www.econbiz.de/10012934868

Earnings Quality

Nissim, Doron - 2021

This monograph provides a thorough review of earnings quality issues and analysis. Its primary objectives are to help gain a deep understanding of earnings quality and facilitate the development of comprehensive, granular, and contextual earnings quality indicators and analyses. While there are...

Persistent link: https://www.econbiz.de/10013234184

Disclosure, Business Change and Earnings Quality

Ball, Christopher - 2015

We use highly granular computational linguistics to assess the MD&A section of the 10-K as a whole. Our results show that the content of MD&A can be systematically used to explain the valuation of firms, particularly those undergoing business change, where the value relevance of financial...

Persistent link: https://www.econbiz.de/10013035633

Can Short Selling Constrain the Shift between Accrual-Based and Real Earnings Management?

Cai, Tianyu; Guo, Lixiong; Tan, Yongxian - 2021

We study the causal effects of short selling on real earnings management by exploiting an exogenous shock to short selling costs under the pilot program of Regulation SHO. We find the removal of short selling constraints leads to a reduction of real earnings management in pilot firms relative to...

Persistent link: https://www.econbiz.de/10013213855

Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil

Martinez, Antonio Lopo - 2010

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...

Persistent link: https://www.econbiz.de/10013144418