jones - 1991 - earnings management during import relief investigations
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx
... results. The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms* David BurgstahlerGerhard G. Mueller Endowed Professor in AccountingUniversity of Washington/SeattleLuzi ... p-value of .18, all previously reported results remain significant at the .01 level. FinancialInstitutionsCenter The Importance of Reporting Incentives: Earnings Management in European Private and ... capital in public markets and the quality of the legal system are associated with the level of earnings management across European countries. We find that earnings management is more pervasive in private...
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An Investigation of Earnings Management through Marketing Actions potx
... manufacturers‟ fiscal calendars and earnings management incentives. We find that soup manufacturers increase the frequency and change the mix of marketing promotions when they need to meet earnings ... report that early research on earnings management mostly considered whether and when earnings management takes place by examining broad measures of earnings management (i.e. measures based on total ... 9 Durtschi and Easton (2005) suggest that the shapes of the frequency distributions of earnings metrics at zero cannot be used as ipso facto evidence of earnings management and are likely...
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The incidence of earnings management on information asymmetry in an uncertain environment some canadian evidence
... By combining an analysis of specific environmental incentivesto engage in earnings management with an assessment of the incidence on information asymmetry, ... paper, we investigate the association between earnings management and information asymmetry consideringenvironmental uncertainty. The theory of the firm (e.g. ... incidence of earnings management on information asymmetry, especially in an uncertain environment. Our main findings are the following. First, we observe that environmental...
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Stock repurchases as an earnings management mechanism the impact of financing constraints
... regarding the use of share repurchases as an earnings management mechanism in the presence of debt -financing constraints as well as the impact of these constraints on the use of accruals and other ... Panel D), the impact of financing constraints on earnings management proxies remain unchanged. Overall, the results inTable 6 show that financing constraints impact the choice of earnings management ... earnings, financing constraints is a major determinant of accretive repurchases as well as other types of accruals and real earnings management techniques. The remainder of the paper is organized as...
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Predicting earnings management a nonlinear approach
... discretionary accruals when DA is negative. Again, the standard deviation of discretionary accruals and the interquartile range are substantially greater for the nonlinear Jones and the nonlinear ... nonrestated groups for both upward earnings management (DA>0) and downward earnings management (DA<0). Table 4 reports the summary statistics of discretionary accrual estimates for GAO firms ... Panels A and B report the results for upward earnings management, and Panel C reports the results for downward earnings management. Panel A shows that the average differences in discretionary accruals...
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Firm size, timing, and earnings management of seasoned equity offerings
... article as: Shu, P G., & Chiang, S J., Firm size, timing, and earnings management of seasoned equity offerings, International Review of Economics and Finance (2013), http://dx.doi.org/10.1016/j.iref.2013.05.011 ... International Review of Economics and Finance xxx (2013) xxx–xxxPlease cite this article as: Shu, P G., & Chiang, S J., Firm size, timing, and earnings management of seasoned equity offerings, International ... article as: Shu, P G., & Chiang, S J., Firm size, timing, and earnings management of seasoned equity offerings, International Review of Economics and Finance (2013), http://dx.doi.org/10.1016/j.iref.2013.05.011...
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Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... Cramer's V of the seconddigit in the United States (0.0079). Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States. The results reject the hypothesis ... 1990 to 2011. The empirical results show that, regardless of developed markets and emerging markets, the phenomenon of cosmetic earnings management exists. In contrast to developed markets, corporate ... developed markets is weaker than that of emerging markets. Formally, our first hypothesis is stated as follows: (in the null form)H1. The degree of earnings management of publicly listed companies indeveloped...
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ownership structure and earnings management in emerging markets
... behavior in an emerging market. This paper is examining an important issue among research topics in accounting and finance. The importance behind examining the determinants of earnings management ... contracts", Accounting and Finance 38: 181-196. [21] Davidson, R., Goodwin-Stewart, J. and P., Kent. 2005. “Internal governance structures and earnings management , Accounting and Finance 45: 241-67 ... with institutional investors monitoring and constraining the self-serving behavior of corporate managers. Koh (2003) examines the association between institutional ownership and income increasing...
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analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management post sarbanes-oxley
... Journal of Academic and Business Ethic Perception of Earnings Management, Page 1 Analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management ... recent accounting scandals. The ethnicity of earnings management has been the subject of much discussion and research. Earnings management can be viewed as a natural result of the fact that accounting ... business /accounting, the number of accounting classes taken, and the ratings of the 13 scenarios. The data for the Journal of Academic and Business Ethic Perception of Earnings Management, ...
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Risk management in import and export trading of Vietnamese firms
... literature review of import and export trading and risk management theories. ̇ Chapter 3: Assessments of risk management in import and export trading of Vietnamese firms and influencing factors. ... 2.1 IMPORT AND EXPORT TRADING 5 2.1.1 An introduction to import and export trading 5 2.1.2 Regulation of international trade 5 2.2 RISK MANAGEMENT 7 2.2.1 An introduction to risk and risk management ... Survey risks in import and export activities of Vietnamese firms: To indentify risk Vietnamese firms in international trading and evaluate the current situation of their risk management, the...
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park and shin - 2004 - board composition and earnings management in canada
... the board by investigating the effect of board composition on the practice of earnings management in Canada. We find that earnings are managedupward to avoid reporting losses and earnings declines. ... Board composition and earnings management in Canada Yun W. Park a,*, Hyun-Han Shin b,1aCollege of Business and Economics, California State University, Fullerton, CA 9283 4-6 848, USAbDepartment ... monitoring. Since earnings management misleads investors bygiving them false information about a firm’s true operating performance, boards may have arole in c onstraining the practice of earnings...
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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?K.V. PEASNELL, P.F. POPE AND S. YOUNG*Abstract: This paper examines whether the incidence of earnings ... earn-ings and zero otherwise.bAll probability values are for two-tailed tests.AA is current period abnormal accruals scaled by beginning-of-period total assets,estimated using the m-J model.NA ... period normal accruals scaled by beginning-of-period total assets, meas-ured as the difference between total working capital accruals and AA.CFO is current period operating cash flow scaled by...
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rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence
... Board, audit committee, culture and earnings management: Malaysian evidence Rashidah Abdul Rahman Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia, and Fairuzana ... issue and full text archive of this journal is available atwww.emeraldinsight.com/026 8-6 902.htm Board, audit committee, culture 783Managerial Auditing JournalVol. 21 No. 7, 2006 pp. 78 3-8 04q ... Leone, A.J. and Rock, S. (1999), Earnings- based bonus plans and earnings management by business-unit managers”, Journal of Accounting and Economics, Vol. 26,pp. 8 5-1 08.Haniffa, R.M. and Cooke,...
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jones - 1991 - earnings management during import relief investigations
... S72YearO -0 .369 -0 .921 -0 .812 -0 .502 -0 .041 -0 .5150.2930.293 -0 .414 -1 .3970.331 -0 .749 -1 .890 -2 .004 -0 .218 -0 .622 -0 .339 -1 .479 -0 .548 -0 .248 -0 .222 -2 .318 -2 .794 -3 .459Year +1 -0 .519 -1 .8060.5460.0120.067 -0 .426 -1 .552 -0 .6090.603 -2 .055 -0 .7380.781 -0 .976 -0 .7830.1710.181 -0 .0621.795 -0 .4830.1650.252 -0 .534 -0 .234 -1 .228' ... statistic''Year -l"0.534 -1 .218 -0 .623 -0 .5140.097 -0 .114 -0 .211 -0 .128 -0 .1151.641 -0 .7950.1170.8940.224 -0 .2030.4050.328 -0 .772 -0 .2161.006 -1 .8050.089 -0 .501 -0 S72YearO -0 .369 -0 .921 -0 .812 -0 .502 -0 .041 -0 .5150.2930.293 -0 .414 -1 .3970.331 -0 .749 -1 .890 -2 .004 -0 .218 -0 .622 -0 .339 -1 .479 -0 .548 -0 .248 -0 .222 -2 .318 -2 .794 -3 .459Year ... yearsMean11.0880.0840.0350.220 -0 .033 -1 .2690.232 -0 .1712.24425.261Median0.2080.034 -0 .008 -0 .172 -0 .030 -1 .3850.249 -0 .1512.22828.000Std. Dev.49.7950.8280.1442.3720.0471.3940.1520.1670.3955.902Minimum -1 3.771 -1 .954 -0 .196 -3 .315 -0 .141 -4 .0300.000 -0 .4761.40414.000Ql" -1 .350 -0 .377 -0 .068 -1 .850 -0 .050 -2 .2380.132 -0 .2941.98421.000Q34.4470.5720.1631.835 -0 .017 -0 .1860.310 -0 .0482.54731.000Maximum238.5401.7050.3754.4400.0801.0860.5810.2102.81832.000"...
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Từ khóa: tips for stress management during examsaccount management during a mergerremoving code during importusing mobile technology and a participatory sensing approach for crowd monitoring and management during large scarecommended protocol for diabetic management during recreational scuba diving pdfpractical programs for weight management during the growing yearsnursing management during pregnancynursing management during labor and birthnursing management during the postpartum periodpatient management during radiation exposuremonitoring planning and management during dry periodsplanning earnings management and the differential information content of bank earnings components pp 546 562kang s and k sivaramakrishnan 1995 issues in testing earnings management and ankang s 1999 earnings management to avoid losses and performance of accrualimport relief to domestic industryNghiên cứu sự biến đổi một số cytokin ở bệnh nhân xơ cứng bì hệ thốngNghiên cứu vật liệu biến hóa (metamaterials) hấp thụ sóng điện tử ở vùng tần số THzNghiên cứu tổ chức chạy tàu hàng cố định theo thời gian trên đường sắt việt namđề thi thử THPTQG 2019 toán THPT chuyên thái bình lần 2 có lời giảiBiện pháp quản lý hoạt động dạy hát xoan trong trường trung học cơ sở huyện lâm thao, phú thọGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWANĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWANNGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN SLIDENghiên cứu, xây dựng phần mềm smartscan và ứng dụng trong bảo vệ mạng máy tính chuyên dùngTổ chức và hoạt động của Phòng Tư pháp từ thực tiễn tỉnh Phú Thọ (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 15: Tiêu hóa ở động vậtGiáo án Sinh học 11 bài 15: Tiêu hóa ở động vậtGiáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtGiáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtTrách nhiệm của người sử dụng lao động đối với lao động nữ theo pháp luật lao động Việt Nam từ thực tiễn các khu công nghiệp tại thành phố Hồ Chí Minh (Luận văn thạc sĩ)BÀI HOÀN CHỈNH TỔNG QUAN VỀ MẠNG XÃ HỘIChiến lược marketing tại ngân hàng Agribank chi nhánh Sài Gòn từ 2013-2015MÔN TRUYỀN THÔNG MARKETING TÍCH HỢP