Accrual earnings management

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012- 2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016.

11p longtimenosee09 08-04-2024 6 1   Download

This study aimed to examine the joint effect of auditor’s auditing and training on reducing financial statements’ manipulation Iraqi companies listed in stock exchange. Specifically, this study focuses on the impact of internal training and auditing of internal audit staff on reduction of the rate of manipulation in earnings management practices as depicted by the discretionary accruals. The financial statements for 69 listed companies in the Iraqi Stock Exchange were analyzed in this study in order to achieve these objectives for the period of 2012-2015.

6p longtimenosee09 08-04-2024 5 1   Download

This study examines supply chain power in the context of real earnings management. Accrualbased models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia.

11p longtimenosee04 06-03-2024 4 0   Download

The study "The role of supply chain management in the relationship between earnings management and idiosyncratic volatility" aims to investigate the association between earnings management and idiosyncratic volatility, as well as the role of supply chain management in moderating the relationship between the two using a quantitative approach. Two kinds of earnings management, real and accrual, are investigated towards idiosyncratic volatility. In measuring supply chain management and real earnings management, this study employs Kothari model and Cohen model, respectively.

15p longtimenosee04 06-03-2024 4 0   Download

This article delves into the intricate relationship between information asymmetry and financial reporting comparability, with a particular emphasis on earnings management (EM) in cross-border corporate governance settings.

15p vimichaelfaraday 28-12-2023 4 3   Download

Nghiên cứu này xem xét các đặc điểm Hội Đồng Quản Trị (HĐQT), quy mô công ty, loại công ty kiểm toán, tỷ suất sinh lời trên tài sản (Return on assets), dòng tiền từ hoạt động kinh doanh (Cash flow operating) tác động đến hành vi QTLN dựa trên cơ sở dồn tích (Accrual-based Earnings Management) và liệu mức độ tác động của các nhân tố này có sự khác biệt gì không giữa hai giai đoạn trước và sau dịch.

16p hoahogxanh11 12-09-2023 9 6   Download

The thesis "Three essays on earnings management in frontier countries" makes three distinct research contributions to the study of . The first study examines institutional settings and its ability to constrain accruals-based earnings management. The second study examines financial statement comparability as it relates to accrual and real earnings management. The third study examines the impact of on bank performance. All studies are interrelated but can be read independently.

279p runordie3 06-07-2022 8 1   Download

This paper examines the relation between market competition and earnings management in Vietnamese listed firms. By using the absolute value of discretionary accruals as a measure of earnings management, I am able to capture both directions of earnings management, and offer evidence on the impact of heightened competition on earnings management.

6p vigeneralmotors 13-07-2022 11 7   Download

The main aim of this study is to examine whether managers are willing to engage in earnings management to avoid reporting annual losses. We concentrate on firm-years that have net income scaled by total assets just above zero in the period 2012-2017.

6p vichristinelagarde 04-07-2022 11 1   Download

This paper aims to examine whether financial statement comparability constrains opportunistic earnings management in frontier market countries. From a large sample of 19 frontier market countries, across several accounting standards, results show that enhanced financial comparability constrains accruals earnings management (AEM). Contrary to developed markets and novel to this study, a significant relationship between financial comparability and real earnings management (REM) was not found.

20p alucardhellsing 04-05-2022 20 2   Download

This paper used an ex post facto design to analyze sample of 3600 firm-years. The authors draw heavily from Jones model in estimating normal accrual, which was compared with actual total accrual to determine both upward and downward discretionary accrual behavior of potential outgoing managers and the new board leaders.

16p cleopatrahuynh 01-06-2020 14 1   Download

Taking the developing Egyptian market as its focal point, the aim of this research is to contribute to the earnings management literature. Due to the limited data available for the Egyptian market, this research examines earnings management based on the entire operating performance of companies. In particular, the question of whether ineffectively performing Egyptian companies engage in upward earnings management by devising and applying income-increasing policies was investigated.

10p tozontozon 25-04-2020 10 1   Download

This aim of research is to prove that the loan-loss provision and fair value accounting influence the earnings volatility and the accrual management role in moderating the effect of fair value accounting to earnings volatility. Data were obtained from the annual report of the Directory of Indonesia Capital Market and the Stock Exchange of Indonesia Website.

8p tociitocii 24-04-2020 18 0   Download

This article tries to explore earnings management of Taiwanese banking industry. It adjusts the Shen (2008) Model to measure loan loss provision earnings management of banks, and following Jones Model (1991) and Dechow Model (1995) reclassifies non-discretionary and discretionary items to detect accrued earnings management of banks. The empirical results show that banks downward earnings are different to pre-reclassifying discretionary earnings management, and banks employ loan loss provision earnings management upward earnings.

13p trinhthamhodang2 21-01-2020 11 0   Download

To improve financial reporting quality, the Chinese government issued the Basic Standard for Enterprise Internal Control in 2008 and other related guidelines/regulations in the following years (hereafter China SOX). The scope of China SOX is broader but similar to Section 404 of the Sarbanes-Oxley Act (SOX) in the U.S. Formal adoptions of China SOX requires management and external auditor’s report on the effectiveness of internal control over financial reporting (ICFR).

16p vimadrid2711 18-12-2019 30 1   Download

Using a sample of firms that restated earnings, this study seeks to evaluate the performance of alternative discretionary accrual models along two dimensions: earnings management detection and accuracy (the ability to accurately estimate the magnitude of managed earnings).

21p vimadrid2711 18-12-2019 16 1   Download

The social welfare costs of earnings management have been known to include the distortion of real investment decisions (resulting in inefficient allocation of resources), as well as deadweight loss incurred by the firms to manage earnings. One of the ways used to mitigate the effect of these costs is increasing the level of earnings management deterrence through legislation, regulation and enforcement, as in the Sarbanes-Oxley Act.

11p viankara2711 04-12-2019 16 0   Download

This paper examines the effect of corporate governance mechanism on earnings management of 130 enterprises traded on Ho Chi Minh Stock Exchange (HOSE), Vietnam in 2014. Earnings management is measured by discretionary accruals and corporate governance is characterized by the CEO duality, board size and board independence.

0p byphasse043256 12-01-2019 55 4   Download

Nghiên cứu này xem xét tác động của các nhân tố Hội đồng quản trị, quy mô công ty, đòn bẩy tài chính và lợi nhuận trên tổng tài sản (ROA) của công ty đến hành vi quản trị lợi nhuận (QTLN) dựa trên cơ sở dồn tích (Accrualbased Earnings Management). Kết quả nghiên cứu đã chứng minh được rằng độ lớn của HĐQT, tỷ lệ thành viên HĐQT có chuyên môn tài chính, tỷ lệ thành viên nữ thuộc HĐQT có mối quan hệ cùng chiều với biến dồn tích bất thường DA (Discretionary Accruals- đại diện của hành vi QTLN của người quản lý doanh nghiệp).

14p sieunhansoibac5 18-04-2018 105 9   Download

The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender, the proxy of firm size and the tenure of the CEO.

12p truongtien_08 06-04-2018 38 2   Download