Earnings smoothing

The research examines the effect of corporate governance composite factors on financial disclosure transparency in Vietnamese listed firms based on three components that are Earnings Aggressiveness – EA, Earnings Smoothing – ES, and Loss Avoidance - LA. Based on 353 listed firms in HOSE and HNX during 2013-2021, this study conducts panel regression analyst to examine and evaluate this evidence.

13p leminhvu111 07-06-2024 0 0   Download

This paper investigates the impact of supply chain integration on organizational performance in Indonesian banking sector. For this purpose the earnings predictability of Islamic banks in Indonesia are examined by investigating earnings volatility and the factors that influence it.

7p longtimenosee04 06-03-2024 5 0   Download

Earnings management is the act of corporate to adjust financial reports to present positive earnings, positive profit growth and gain positive predictive analysis from report through accounting techniques. The financial statements are of great value to all users in decision making and the smoothing earnings will affect the quality of accounting information presented on the reports. Therefore, the research on earnings management is important to information users, attracting attention from the global academic community

8p nhanchienthien 25-07-2023 6 4   Download

Lecture Class #8: Detecting earnings management. After studying this section will help you understand: Avoid violating contracts. Maximize bonus (managers). Avoid regulatory/government/union intervention. Avoid detection of managerial shirking.

9p huangminghao_1902 27-02-2022 14 1   Download

A surge in expenditure after payday could also reflect stockpiling of durable goods. Households might try to minimize transaction costs of shopping by buying all of their durable goods in one large shopping trip. Given the presence of binding credit constraints, and even a slight degree of impatience, households could choose to time this large shopping trip at the beginning of each pay period.

40p bin_pham 06-02-2013 49 4   Download

Moreover, earnings management proxies should be particularly responsive to the use of discretion and firms’ reporting incentives, making our tests more powerful. Finally, we can draw on prior research in constructing several measures of earnings management (e.g., Healy and Wahlen, 1999; Dechow and Skinner, 2000). Following Leuz et al. (2003), we compute four different proxies capturing a wide range of earnings management activities: i.e.

0p bin_pham 06-02-2013 68 5   Download

Earnings capacity is a key element in the stock market valuation of firms. Higher sustainable profits should lead to higher dividend payments and boost firms’ equity values. We use past earnings as a proxy for future cash flows and hence for payments to shareholders. To the extent that bank managers smooth earnings, they also increase the correlation between reported earnings in consecutive years and augment the salience of this driver. We postulate that these three drivers affect bank equity performance indirectly.

6p quaivattim 04-12-2012 40 1   Download

With a certain mind-numbing frequency, users of financial statements—investors and creditors—find themselves buffeted with announcements of accounting irregularities. These irregularities are called many things, including aggressive accounting, earnings management, income smoothing, and fraudulent financial reporting. While they may vary in the degree to which they misreport financial results, they have similar effects— financial statements that serve as a foundation for important investment and credit deci- sions are incorrect, improper, and worse, misleading....

407p 951847623 09-04-2012 196 70   Download

Income smoothing, also known as earnings management, exploits the flexibility of generally acceptedaccounting principles to classify transactions or allocate them by time periodto achieve favorable financial reporting.

16p daisy15 16-08-2010 70 9   Download