Earnings management

The main objective of this study is to examine the effect of intellectual capital, debt policy, company size, supply chain and liquidity on earnings per share and dividends per share as intervening variables in companies registered in the LQ 45 stock market index that consists of 45 companies for the 2014-2016 period in Indonesia. Using a purposive sampling method obtained data (panels) of 60 observation data from 20 companies.

7p longtimenosee09 08-04-2024 10 1   Download

Mục tiêu của nghiên cứu là tìm kiếm bằng chứng về việc QTLN trên cơ sở dồn tích của các doanh nghiệp nhà nước tại Việt Nam trong giai đoạn 2015-2017. Đồng thời, nghiên cứu xem xét các nhân tố ảnh hưởng và mức độ ảnh hưởng của các nhân tố đến việc QTLN của các doanh nghiệp này, bao gồm hai nhóm nhân tố là đặc điểm doanh nghiệp và cơ chế quản lý - kiểm soát.

155p thiennhaikhach03 16-07-2021 44 4   Download

Luận văn kiểm tra mối quan hệ giữa uy tín công ty kiểm toán (đại diện bởi công ty kiểm toán thuộc BIG41 và sự am hiểu chuyên sâu) với quản trị lợi nhuận ở các ngân hàng TMCP tại Việt Nam. Từ đó, nghiên cứu nêu lên hàm ý của sự tác động này trong thực trạng hiện nay.

109p thiennhaikhach01 05-07-2021 29 7   Download

This study aims at evaluating the impact of corporate governance on earnings management in order to fill the research gap related to this issue. Then, certain recommendations would be proposed to managers, investors, corporates and relevant authorities.

0p trinhthamhodang1217 14-01-2021 15 3   Download

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 25 2   Download

To investigate the relationship between accounting regulations and tax rules in Vietnam. To investigate the moderating effect of corporate tax activities and earning management on Book-tax differences of Vietnamese listed firms.; Analyzing the factors affecting the book-tax differences; proposing policy implications.

28p kequaidan6 15-07-2020 15 2   Download

Indian Fishery trade has expanded considerably in recent decades and this has been an important source of foreign exchange for the country with total earnings of US$ 5.5 billion in 2014-15.

10p guineverehuynh 20-06-2020 25 4   Download

This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise.

92p fugu897 03-07-2019 32 4   Download

The research objectives are investigating and analyzing the determinants of financial statement quality by the measuring earning quality of companies listed on stock market - evidence in Vietnam. On the basis of the above information, some recommendations are proposed for people who use, create and manage the quality of financial statements of companies listed on the stock market of Vietnam.

28p change08 30-06-2016 48 8   Download

Đề tài Quản lý xây dựng: Phương pháp EVM giới thiệu công cụ quản lý chi phí EVM (Earned Value Method) được sử dụng trên thế giới và ứng dụng vào tình hình thực tế Việt Nam; quản lý chi phí dự án bằng tay, tin học hóa quản lý chi phí dự án xuyên suốt quá trình thực hiện dự án bằng phần mềm Ms. Project.

55p asus25 28-06-2016 280 71   Download

Theo dự thảo của UBCKNN, việc đánh giá các công ty quản lý quỹ sẽ sử dụng quy chuẩn CAMELS bao gồm đánh giá qua các chỉ tiêu vốn (capital), chất lượng tài sản (assets), năng lực quản trị (management), kết quả kinh doanh (earning) và khả năng thanh khoản (liquidity).

2p lucky_1 05-06-2013 96 7   Download

COMPETITIVE SUPPLY CHAIN AND REVENUE MANAGEMENT: FOUR ESSAYS When the peer group measure is interacted with the choice index—in Column B, and again with additional controls in the remaining columns—the coefficient is indistinguishable from zero, with a negative point estimate in every specification. Panel B repeats this analysis, this time with the score earned by students when they were in the 12th grade.51 Again, estimates of the choice effect are imprecise but are—with one statistically insignificant exception—of the opposite sign from that predicted by the economic model....

203p mualan_mualan 25-02-2013 137 21   Download

This dissertation provides empirical evidence on the market reaction to earnings warnings and management’s motivation to issue earnings warnings. Earnings warnings are any earnings-related management voluntary disclosures made prior to the earnings announcement date.1 Firms use earnings warnings to provide timely information to their shareholders and investors as well as financial analysts regarding their expected current period performance prior to the earnings announcement date (Ip [1997], McLean [2001] and Stone [2002]).

112p mualan_mualan 25-02-2013 61 9   Download

The combination of opportunity and execution. Opportunities must be recognized, and Employees must be ready, willing and able to take advantage of the opportunities. Using the P/E ratio: If a firm’s P/E ratio is 20, then a dollar increase in earnings per share will create $20 in additional equity value per share. Problem: ignores R&D, which would reduce earnings per share, but should increase future earnings!

14p huynhcongdanh 12-06-2012 92 25   Download

Ethernet-based data services offer the opportunity to create differentiation, command premium pricing, and earn higher margin for such value-added data services as transparent LANs, storage area networks, and virtual private networks. Extending native 10/100Base-T and Gigabit Ethernet services across the LAN, WAN, and MAN means data services are less expensive to deploy, provision quickly, and offer exceptional reliability and security.

4p qd-tek 28-04-2010 130 14   Download