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The effect analysis of earning management and family control on the Z-score model of financial distress prediction

Haji-Seseang, Rahmawati; Habbe, Abdul Hamid; Rasyid, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 405-415

The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

Persistent link: https://www.econbiz.de/10014502215

Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies

Kurniawati, Angela - 2020

The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...

Persistent link: https://www.econbiz.de/10012834490

Firm size does matter : new evidence on the determinants of cash holdings

Magerakis, Efstathios; Gillas, Konstantinos Gkillas; … - In: Journal of risk and financial management : JRFM 13 (2020) 8/163, pp. 1-33

We study the financial determinants of cash holdings and discuss the importance of firm size in the post-crisis period. We employ panel data regression analysis on a sample of 6629 non-financial and non-utility listed companies in the United Kingdom from 2010 to 2018. We focus on the comparative...

Persistent link: https://www.econbiz.de/10012322361

Real Earnings Management and Governance Attributes in the Context of IPO Failure

Amna, Chalwati - 2014

This study examines the association between real earnings management, governance attributes, and IPO failure risk. Using a sample of 4174 IPOs firms that went public over the period of 1998-2011, we find evidence that real earnings management and governance attributes are associated with IPO...

Persistent link: https://www.econbiz.de/10013060764

The Impact of SME's Pre-Bankruptcy Financial Distress on Earnings Management Tools

Campa, Domenico - 2017

Previous literature finds that situations that put managers under significant levels of pressure (e.g. IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the way earnings are manipulated. The aim of this study is to investigate whether the pressure caused by the...

Persistent link: https://www.econbiz.de/10012971450

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and … (Islamic State of Iraq and Syria) crisis, and the second discusses earnings management and insolvency risk of local banks …. Third, this research aims to consider earnings management as a mediator between board characteristics and insolvency risk …

Persistent link: https://www.econbiz.de/10014527123

Do firm characteristics, political connection and corporate governance mechanism affect financial distress? : (evidence from Indonesia)

Nugrahanti, Yeterina Widi; Sutrisno, T.; Rahman, Aulia Fuad - In: International journal of trade and global markets 13 (2020) 2, pp. 220-250

Persistent link: https://www.econbiz.de/10012206736

Labor Unions and Real Earnings Management

Chang, Kiyoung; Kim, Young Sang; Li, Ying; Park, Jong Chool - 2022

Using firm-level union membership data for the period of 2002–2016, we show that firms with higher union membership are more likely to engage in real earnings management than accrual-based earnings management, with abnormal production as the dominant form of real earnings management. We...

Persistent link: https://www.econbiz.de/10013404427

Corporate governance mechanisms and earnings management : the moderating role of female directors

Mensah, Emmanuel; Boachie, Christopher - In: Cogent business & management 10 (2023) 1, pp. 1-20

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

Persistent link: https://www.econbiz.de/10014460810

The Variability of Board Size Determinants : An Empirical Analysis

Ning, Yixi - 2018

[enter Abstract Body]We use a sample of randomly selected CRSP-listed firms to explore the cross-sectional determinants of corporate board size. We find that the average number of directors on boards differs significantly across industries. Further evidence indicates that these differences are...

Persistent link: https://www.econbiz.de/10012911228

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