Whisper forecasts and earnings management
Whisper forecasts and earnings management
... summary and conclusions in Section VI II Background and Hypotheses Development II Whisper forecasts Analysts’ Behavior and Earnings Management Academics and financial press writers define whisper forecasts ... the Whisper Forecast, the Analysts’ Forecast and Reported Earnings for Quarters when both Analysts’ Forecasts and Whisper Forecasts are Available Figur...
Ngày tải lên: 30/09/2015, 17:30
Firm size, timing, and earnings management of seasoned equity offerings
... this 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 ... this article as: Shu, P.-G., & Chiang, S.-J., Firm size, timing, and earnings management of seasoned equity offerings, Internationa...
Ngày tải lên: 12/06/2014, 19:37
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 ... between ownership structure and earnings management practices among firms operating in an emerging market With globalalization of business and financial markets, there...
Ngày tải lên: 13/07/2014, 21:13
park and shin - 2004 - board composition and earnings management in canada
... of financial intermediaries curb income-increasing earnings management (shown in Regressions I and III) As we argued above, officers of financial intermediaries may choose not to curb income-decreasing ... effective in curbing earnings management in Canada in both pre- and post-Guideline periods Outside directors, as a whole, may lack financial sophistication and/ or ac...
Ngày tải lên: 02/01/2015, 17:34
peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... taking the value of one if earnings before abnormal accruals, scaled by beginning-of-period total assets, are less than industry median scaled reported earnings and zero otherwise All values are ... reported earnings and zero otherwise b All probability values are for two-tailed tests AA is current period abnormal accruals scaled by beginning-of-period total assets, estimated using...
Ngày tải lên: 02/01/2015, 17:34
rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence
... constraining earnings management Board, audit committee, culture References Abbott, L.J and Parker, S (2000), “Auditor selection and audit committee characteristics”, Auditing: Journal of Practice and ... 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...
Ngày tải lên: 02/01/2015, 17:34
davidson et al - 2005 - internal governance structures and earnings management
... endogenous to the internal governance mechanisms we examine C AFAANZ, 2005 244 R Davidson et al / Accounting and Finance 45 (2005) 241–267 2.2 Internal governance structure The internal governance structure ... Australian Stock Exchange; GICS, Global Industry Classification Standard earnings management while we also use small profits and small changes in earnings i...
Ngày tải lên: 02/01/2015, 17:34
chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is Audit quality for Taiwan IPO firms 89 MAJ 20,1 90 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and ... significant information asymmetry between the owners-managers and investors (Leland and Pyle, 1977), and between informed and uninformed investors (Rock, 1986; Beatty...
Ngày tải lên: 06/01/2015, 19:41
kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... -0 .012 (-1 .97) ** -0 .034 (-2 .60)*** 0.005 (1.55) Included Negative discretionary accruals -0 .041 (-1 .48) -0 .025 (-4 .97)*** -0 .225 (-1 3.85)*** 0.003 (2.23)** -0 .047 (-8 .12)*** -0 .011 (-0 .79) -0 .009 ... Selective Auditor Rotation; Audit Quality; Earnings management Selective Auditor Rotation and Earnings Management: Evide...
Ngày tải lên: 06/01/2015, 19:43
lin and hwang - 2010 - audit quality, corporate governance, and earnings management
... Audit 14: 57–77 (2010) Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis 65 Table 2: Continued Study Sánchez-Ballesta & García-Meca 2005 Sánchez-Ballesta & García-Meca ... Fail- safe number Critical number for drawer -4 .904*** -3 .655*** 1.169 1.151 -1 .254 -4 .373*** -3 .788*** -2 .742*** -3 .812*** 2.940*** -3 .264*** -3...
Ngày tải lên: 06/01/2015, 19:48
jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms
... increased attention in the Hong Kong institutional environment, improves earnings quality We argue that despite differences in the institutional environments between Hong Kong and the US and the UK, ... proportion of INEDs on corporate boards results in more effective monitoring of earnings management that increases earnings quality The results based on family- cont...
Ngày tải lên: 06/01/2015, 19:49
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx
... earnings management than public companies in any other sample country.16 On the other end of the spectrum, public firms from the U.K and Finland exhibit low levels of earnings management For the ... combining all earnings management scores into a single index, the remainder of the analysis in the paper focuses on the aggregate earnings manageme...
Ngày tải lên: 06/03/2014, 21:20
Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... management, which uses Taiwan2 as the proxy of emerging market and the United States as the proxy of developed market Hypotheses and mathematical model 3.1 Hypotheses Man and Wong (2013) consider ... regulations? What is the difference of cosmetic earnings management between a developed market and an emerging market? 2.2 Benford's law and earnings...
Ngày tải lên: 12/06/2014, 19:37
analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management post sarbanes-oxley
... 2000) The purpose of this paper is to report the results of a study which compared the perceptions of accounting students and accounting professionals when considering the ethnicity of earnings management ... the number of accounting classes taken, and the ratings of the 13 scenarios The data for the Perception of Earnings Management, Pag...
Ngày tải lên: 04/11/2014, 22:20
xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... directors B Xie et al / Journal of Corporate Finance (2003) 295–316 307 Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management ma...
Ngày tải lên: 02/01/2015, 17:34