Impact on earnings

This paper examines whether dividend policy has an impact on earnings management on a sample of listed firms on the Ho Chi Minh Stock Exchange in the period from 2012 to 2022. We use different proxies of earnings management, including accrualbased and real earnings management.

16p viwalton 02-07-2024 2 1   Download

In this research, the authors used the results of the studies on the economy of the Arctic regions and the data on the Russian Arctic of the State Statistics Committee of the Russian Federation. Its economic structure includes traditional sectors: reindeer husbandry, hunting, and fishing. Industrial, transport, and energy development of the territories have a negative impact on traditional activities, so that the peoples of the Arctic have to search for new forms and ways of employment, conservation of the environment, and ethno cultural development.

7p longtimenosee09 08-04-2024 4 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

The global crisis in 2008 has a tremendous impact on Indonesian economic stability. It ultimately led to increases in asset prices including property. It drives investors to invest in property companies namely stock. Thus, this study aims to examine the effect of Economic Value Added, Return on Equity, and Earnings per Share toward Stock Price. Also, the role of Price Earnings Ratio as a Moderating Variable in the relationship among variables studied. The secondary data obtained from annual reports, financial statements.

7p longtimenosee06 27-03-2024 3 2   Download

This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication.

11p longtimenosee06 27-03-2024 5 2   Download

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. This paper presents the impact of applying the supply chain management on the cost management to optimize productivity and decreasing cost which will have a direct impact on the earnings. The supply chain policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables.

12p longtimenosee06 27-03-2024 3 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

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

This research aims at assessing the impact of corporate governance through two synthesis factors of the Board and the Audit Committee to the behavior of earnings management through a data sample consisting of 58 listed manufacture companies from 2012 to 2016 in Vietnam securities market.

13p vimarillynhewson 02-01-2024 5 3   Download

This study also aims at illustrating that other indicators relating to differences between accounting and taxable profit do not leave any remarkable impacts on the model. This means that enterprises operating in the industrial sector do not use or rarely use those indicators to implement EM Sapo.

13p vimichaelfaraday 28-12-2023 10 4   Download

Part 1 of ebook "Equity valuation and negative earnings: The case of the dot.com bubble" provides readers with contents including: initial comments; the internet and electronic commerce; the valuation of internet companies; the Ohlson and feltham Ohlson models; the value relevance of the variables earnings and book value of equity for valuation purposes; the impact of investment in intangible assets on the market value;...

92p mocthanhdao0210 19-11-2023 5 5   Download

Study evaluates the overall situation of Vietnam's fisheries exports and using Global Simulation Analysis of Industry-Level Trade Policy: the GSIM model to predict the impact of CPTPP agreement on fisheries export to CPTPP members. The forecast results show that the CPTPP has positive effects on Vietnam's fisheries export. One of those is that the Vietnamese producers/exporters benefit from having the opportunity to access to a promising market like Mexico and be privileged to continue increasing export earnings to potential Japanese markets after CPTPP takes effect.

22p nhanchienthien 25-07-2023 6 3   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

This study examines the relationship between bank efficiency and earnings management (EM) using a large sample of banks from 22 frontier market countries from 2011 - 2018, We hypothesise that EM via loan loss provision (LLP) and loan loss reserves (LLR) adversely impacts bank efficiency. Employing stochastic frontier analysis as a technical efficiency measurement, and random effects and truncated regression to reveal their relationship, we find support for this prediction. Also, in three of the five geographic regions tested, efficiency scores are higher for larger banks.

19p alucardhellsing 04-05-2022 21 3   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

The paper aims at investigating the effect of the micro factors on the liquidity of listed stocks on the Ho Chi Minh Stock Exchange. The data of 182 listed companies on the Ho Chi Minh Stock Exchange (HOSE) were used to for this study which covers a period of 5 years from the first quarter of 2011 to the third quarter of 2017. The result shows that company size, market to book value, earning per share and financial leverage have insignificant relation with the liquidity of stocks.

10p vihassoplattner 07-01-2022 32 3   Download

This paper aims to examine the impact of the corporate performance on earnings management and reasonable value of earnings by using a sample of 218 companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in the period of 2012 - 2016.

10p vijihyo2711 25-09-2021 6 1   Download

The purpose of this research is to study the impact of earnings quality on investment inefficiency of listed companies on Vietnam stock market. We used secondary data of 540 listed non-financial companies on two stock exchanges which are Ho Chi Minh City Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX) over a period of 10 years (2008 to 2017).

12p vijihyo2711 25-09-2021 9 1   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 11 2   Download