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 Burgstahler
Gerhard G. Mueller Endowed Professor in Accounting
University of Washington/Seattle
Luzi ... p-value
of .18, all previously reported results remain significant at the .01 level.
Financial
Institutions
Center
The Importance of R...
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...
The incidence of earnings management on information asymmetry in an uncertain environment some canadian evidence
...
By
combining
an
analysis
of
specific
environmental
incentives
to
engage
in
earnings
management
with
an
assessment
of
the
incidence
on
information
asymmetry,
...
paper,
we
investigate
the
association
between
earnings
management
and
information
asymmetry
considering
environmental
uncertainty.
The
theory
of
the
firm
(e...
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 in
Table 6 show that...
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 estimat...
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–xxx
Please cite this article as: Shu, P G., & Chiang, S J., Firm size, timing...
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 second
digit 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 earning...
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 ,...
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
m...
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 R...
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 managed
upward to avoid reporting losses and earnings declines. ... Board composition and earnings management
in Canada
Yun W. Park
a,
*
, Hyun-Han Shin
b,1
a
College of Business and Economics, California State University...
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.
b
All probability values are for two-tailed tests.
AA is current period abnormal accruals scaled by beginning-of-period total assets,
estimat...
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 at
www.emeraldinsight.com/026 8-6 902.htm
Board, audit
committee,
culture
783
Managerial Auditing Journal
Vol. 21 No. 7...
jones - 1991 - earnings management during import relief investigations
... S72
YearO
-0 .369
-0 .921
-0 .812
-0 .502
-0 .041
-0 .515
0.293
0.293
-0 .414
-1 .397
0.331
-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 .459
Year +1
-0 .519
-1 .806
0.546
0.012
0.067
-0 .426
-1 .552
-0 .609
0.603
-2 .055
-0 .738
0.781
-0 .976
-0 .783...
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