Witrynaincentive to use LLPs for earnings management (Anandarajan, Hasan and McCarthy, 2007, p. 362). This gives rise to the assumption that the discretionary part of LLPs is used by bank management as the main instrument for earnings management in the form of income smoothing. Low levels of non-discretionary current earnings are … Witryna23 gru 2024 · This paper investigates the consequences of earnings management triggered by earnings-based delisting regulations in China. Our main finding is that there is a positive relationship between earnings management to avoid delisting by firms subject to delisting regulations and the subsequent performance, measured by …
The influence of CEO and CFO power on accruals and real earnings management
WitrynaImplications of Earnings Management. Earnings management could not be completely eliminated. As long as managements can benefit from managing … Witryna18 mar 2024 · Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning - Author: Abdulfatah Ali Belgasem-Hussain, Yousof Ibrahim Hussaien ... .,The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – … tactical ak47 vests
The Real Effects of Real Earnings Management - Semantic Scholar
WitrynaThis is because the board of directors is the linchpin of corporate governance and provides legitimacy for management's actions. This study, therefore, empirically examines the impact of board characteristics on earnings management based on a sample of 104 South African listed non-financial firms from 2011 to 2024. Witryna27 mar 2024 · This article assesses the impact of earnings management on bank’s current and future financial performance. A bank-specific model, invented by Beatty et al. (2002, Accounting Review, vol. 77, pp. 547–570) and modified by Mangala and Singla (2024; Vision: The Journal of Business Perspective, vol. 25, pp. 159–167), is applied … WitrynaEarnings management is a way to manipulate financial results to avoid negative earnings surprises. The authors investigate the determinants of earnings smoothing behavior and link earnings quality to such macroeconomic factors as the economic growth rate and phase of the business cycle. ... To incorporate the impact of … tactical akm