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earnings management

Are auditors attenuate earnings management in private companies? The effect of economic adjustment programmes

Are auditors attenuate earnings management in private companies? The effect of economic adjustment programmes

... We have selected, as variables of control, some aspects of corporate reality which simultaneously influence the level of EM, and that have earlier been followed by many researchers, such as [44] and [26], just to mention ...

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Securities-Based Earnings Management in Banks: Validation of a Two- Stage Model

Securities-Based Earnings Management in Banks: Validation of a Two- Stage Model

... In order to address this problem, the present study aims at validating a two-stage model for the identifica- tion of discretionary activity by financial institutions using securities accruals while attempting to improve ...

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A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange

A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange

... about earnings management and operating cash flows management in developing ...between earnings management and OCF ...OCF management and earnings ...

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Determinants of earnings management in the hotel industry: an international perspective

Determinants of earnings management in the hotel industry: an international perspective

... and earnings management (Burgstahler & Dichev, 1997; Verrecchia, 1983; Watts & Zimmerman, ...their earnings management behaviour (Healy & Wahlen, ...in earnings ...

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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange

The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange

... Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ ...the earnings management of Iranian ...between earnings smoothness and ...

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THE LINK BETWEEN EARNINGS MANAGEMENT AND DIGITAL PATTERN / O elo entre gerenciamento de resultado e padrão digital

THE LINK BETWEEN EARNINGS MANAGEMENT AND DIGITAL PATTERN / O elo entre gerenciamento de resultado e padrão digital

... Accounting scandals that have hit the headlines in the last decade (notably those involving Enron, WorldCom, Xerox and Merck) have generated increasing mistrust among investors regarding the relevance and reliability of ...

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Business cycles and earnings management strategies: a study in Brazilian public firms

Business cycles and earnings management strategies: a study in Brazilian public firms

... Figure 3 describes the behavior of the EM proxies and the GDP of Brazil for the analysis period. In order to improve its visualization, only the discretionary accruals obtained in accordance with the Paulo (2007) model ...

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Does earnings management influence dividend policies?: empirical study based on different ownership contexts of Portuguese firms

Does earnings management influence dividend policies?: empirical study based on different ownership contexts of Portuguese firms

... between earnings management and dividend policy in the twelve methodologies ...of earnings management on dividend policy is more pronounced in firms with a majority shareholder (more than 50% ...

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Earnings management and debt in private companies: The effect of economic adjustment programmes

Earnings management and debt in private companies: The effect of economic adjustment programmes

... positive earnings, catalist for self-financing, allows greater Independence in what external financing is concerned, and at the same time puts companies in more comfortable situations in accessing it, in terms of ...

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The Role of Analysts as Gatekeepers: Enhancing Transparency and Curbing Earnings Management in Brazil

The Role of Analysts as Gatekeepers: Enhancing Transparency and Curbing Earnings Management in Brazil

... and earnings management in ...in earnings management? To what extent do analysts serve to monitor managers, discouraging them from opportunistic behavior in disclosing financial information? ...

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Auditoria e earnings management: estudo empírico nas empresas abertas auditadas pelas big four e demais firmas de auditoria.

Auditoria e earnings management: estudo empírico nas empresas abertas auditadas pelas big four e demais firmas de auditoria.

... Uma i rma, ao contratar alguma Big Four, sinaliza ao mercado (STIGLER, 1961) que sua Contabilidade será colocada à expertise de auditores treinados em grandes corpo- rações, podendo aumentar a reputação da i rma, pois, ...

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A study on relationship between audit quality and earnings management in Iranian banking industry

A study on relationship between audit quality and earnings management in Iranian banking industry

... This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from ...

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DISSERTATION Earnings Management determinants in non-listed European companies Filipa Chedas de Sampaio e Sousa Pereira

DISSERTATION Earnings Management determinants in non-listed European companies Filipa Chedas de Sampaio e Sousa Pereira

... accruals earnings management causes in non- listed ...exploit earnings management characteristics in stock-market corporations, thus the unlisted companies’ sector has been left out of the ...

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SIMPSON Does Investor Sentiment Affect Earnings Management

SIMPSON Does Investor Sentiment Affect Earnings Management

... relating earnings management to investor sentiment are robust to several alternative ...manage earnings) do not subsume the ...manage earnings in response to investor ...

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CORPORATE GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT: A STATE OF THE ART

CORPORATE GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT: A STATE OF THE ART

... of earnings and on discretionary accruals (Chung et ...for earnings management is that that higher institutional ownership reduces the agency cost of information asymmetry, and therefore reduce ...

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Earnings management: estudo de caso do Banco Nacional.

Earnings management: estudo de caso do Banco Nacional.

... fraudulent earnings management, were identifi ...fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet ...

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Detectando Earnings management no Brasil: estimando os accruals discricionários.

Detectando Earnings management no Brasil: estimando os accruals discricionários.

... practice earnings management in response to capital market ...practice earnings management. The results confi rm the earnings management ...their earnings to: a) Avoid ...

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Impact of financial crisis on earnings management in listed companies of Portugal and UK

Impact of financial crisis on earnings management in listed companies of Portugal and UK

... overstating earnings, recording unrealized gains and uncertain revenues, increasing inventory value or increasing capitalized ...Furthermore, earnings can be smoothed which is a specific use of accounting ...

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Earnings management around mergers and acquisitions

Earnings management around mergers and acquisitions

... for earnings management in acquiring firms involved in stock-financed M&A, recognizing the possible incentives for firms that conduct stock-financed acquisitions to manipulate their earnings ...

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D ETERMINANTES DE REAL EARNINGS MANAGEMENT NAS EMPRESAS

D ETERMINANTES DE REAL EARNINGS MANAGEMENT NAS EMPRESAS

... This study analyses the determinants of real earnings management (REM) of unlisted firms. Therefore, 9,378 unlisted firms in the European Union were studied for a period between 2003 and 2012. We used the ...

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