Understanding earnings quality: A review of the proxies, their determinants and their consequences
Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
The effect of earnings management on firm performance: The moderating role of corporate governance quality
This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …
Tone management
We investigate whether and when firms manage the tone of words in earnings press
releases, and how investors react to tone management. We estimate abnormal positive tone …
releases, and how investors react to tone management. We estimate abnormal positive tone …
Does real earnings management affect a firm's environmental, social, and governance (ESG), financial performance, and total value? A moderated mediation analysis
AM Habib - Environment, Development and Sustainability, 2023 - Springer
This study examines the linkage between real earnings management (REM); environmental,
social, and governance performance (ESGP); financial performance (FP); and total …
social, and governance performance (ESGP); financial performance (FP); and total …
[图书][B] Earnings management
J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices
What factors impact the accounting choices of a firm? Numerous prior studies in accounting
have examined this question, focusing on various firm-level (eg, Klein 2002) and …
have examined this question, focusing on various firm-level (eg, Klein 2002) and …
The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover
Research on restatements has grown significantly in recent years. Many of these studies test
hypotheses about the causes and consequences of intentional managerial misreporting but …
hypotheses about the causes and consequences of intentional managerial misreporting but …
Board interlocks and earnings management contagion
We test whether earnings management spreads between firms via shared directors. We find
that a firm is more likely to manage earnings when it shares a common director with a firm …
that a firm is more likely to manage earnings when it shares a common director with a firm …
Product market power, industry structure, and corporate earnings management
This is the first study to establish a link between product market power of firms and the
degree of earnings management. We hypothesize and document a significant and robust …
degree of earnings management. We hypothesize and document a significant and robust …
Gender diverse board and earnings management: evidence from French listed companies
S Triki Damak - Sustainability Accounting, Management and Policy …, 2018 - emerald.com
Purpose The purpose of this paper is to investigate the influence of board gender diversity
on earnings management level and strategy. Design/methodology/approach This study is …
on earnings management level and strategy. Design/methodology/approach This study is …