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Audit quality and Earnings Management in Quoted Nigerian Banks

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تومان
The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was gathered for the...

Audit quality and Earnings Management in Quoted Nigerian Banks

0 از 5
0امتیاز
تومان
The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was  gathered for the...

Auditor industry specialization, board governance, and earnings management

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تومان
Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms...

Auditor reputation and earnings management: International evidence from the banking industry

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تومان
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation,  auditor type and auditor industry specialization, for earnings...

Detecting earnings management with neural networks

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Detecting earnings management with neural networks

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تومان
A large body of studies has examined the occurrence of earnings management in various contexts. In most studies, the assumption has been that earnings are managed through accounting accruals. Thus, a range of accrual based earnings management detection models have...

Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management

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تومان
Prior research suggests that managers may use earnings management to meet voluntary earnings forecasts. We document the extent of earnings management undertaken within Canadian Initial Public Offerings (IPOs) and study the extent to which companies with better corporate governance systems...

Managerial entrenchment and earnings management

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Managerial entrenchment and earnings management

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تومان
Agency theorists have long contended that managerial entrenchment is detrimental for shareholders,  because it protects managers from the discipline of corporate governance. However, as a competing hypothesis, we argue that entrenchment can also provide benefits for the firm’s owners: it...

The effect of cash flow forecasts on accrual quality and benchmark beating

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When analysts provide forecasts of both earnings and operating cash flow, they also implicitly provide a forecast of total operating accruals. We posit that this increases the transparency and the expected costs of accrual manipulations used to manage earnings. As...

The Impact of Earnings Management on the Extent of Disclosure and True Financial Performance: Evidence from Listed Firms in Hong Kong

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This paper challenges the notion that seeking to increase disclosure may not necessarily improve firm performance. Using Hong Kong listed firms subject to increase the extent of disclosure, this paper shows that the net benefit of disclosure is contingent on...
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