Výsledky vyhľadávania - "EARNINGS management"

Private Loan Disclosure Covenants and Public Management Guidance.

Autori: Krupa, Nicholas Lee, Ruby Tucker, Jennifer Wu

Zdroj: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p1095-1126. 32p.

Predmety: *LOAN agreements, *EARNINGS management, *DISCLOSURE, *FINANCIAL disclosure, *COVENANTS (Law)

The Role of Audit Committee Interlocks in the Dissemination and Contagion of Accrual-Based and Real Earnings Management.

Autori: Dharwadkar, Ravi Harris, David Shi, Linna a ďalší

Zdroj: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p1061-1094. 34p.

Predmety: *EARNINGS management, *ACCOUNTING firms, *MANAGEMENT committees, *AUDIT committees, *AUDITING, INFORMATION dissemination, FALSIFICATION

Classification Shifting and Earnings Predictability.

Autori: Ha, Kelly Thomas, Wayne B.

Zdroj: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p1033-1060. 28p.

Predmety: *EARNINGS management, *INVESTORS, *COST, CLASSIFICATION, POSSIBILITY

Korporácia: UNITED States. Federal Energy Regulatory Commission

The Spillover of Shareholder Litigation Risk and Corporate Voluntary Disclosure.

Autori: Miao, Senlin Ai, Mengchao Bai, John a ďalší

Zdroj: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p799-831. 33p.

Predmety: *EARNINGS management, *EARNINGS forecasting, *DISCLOSURE, LEGAL judgments, CROSS-sectional method

Pressures From Media Coverage: Evidence on Managing Earnings Toward Earnings Guidance.

Autori: Cedergren, Matthew Luo, Ting Xiao, Xing a ďalší

Zdroj: Journal of Accounting, Auditing & Finance. Apr2025, Vol. 40 Issue 2, p311-336. 26p.

Predmety: *EARNINGS management, *INFORMATION resources management, *CAPITAL market, *CORPORATE governance, INFORMATION dissemination

Winning is not enough: Changing landscapes of earnings surprises and the market reaction.

Autori: Heater, John C. Liu, Ye Tan, Qin a ďalší

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1212-1242. 31p.

Predmety: *FINANCIAL market reaction, *EARNINGS management, *PARSIMONIOUS models, *CAPITAL market, *EARNINGS announcements, PREDICTION models

How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets.

Autori: Cowx, Mary Glenn, Jennifer L. Kielty, Patrick a ďalší

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1013-1044. 32p.

Predmety: *INCOME tax accounting, *EARNINGS management, *FINANCIAL statements, *INCOME tax, *BUSINESS revenue, *DEFERRED tax

Bogging down investors: An unintended consequence of litigation risk.

Autori: Fu, Siwen Wang, Ke Zhang, Liandong a ďalší

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1045-1078. 34p.

Predmety: *CORPORATION reports, *EARNINGS management, *FINANCIAL statements, *INVESTORS, LEGAL judgments

Employee Satisfaction and Real Activities Earnings Management.

Autori: Lim, Jaeseong¹ (AUTHOR) jlim1@coastal.edu

Zdroj: Journal of Corporate Accounting & Finance (Wiley). Nov2025, p1. 11p.

Predmety: *JOB satisfaction, *EARNINGS management, *EMPIRICAL research, *BUSINESS ethics, *BALANCED scorecard, *SUPERVISION

The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance.

Autori: Hansen, Bowe Johnson, E. Scott Lei, Lijun

Zdroj: Journal of Business Finance & Accounting. Nov2025, p1. 27p. 2 Illustrations.

Predmety: *EARNINGS management, *FINANCIAL performance, *ABNORMAL returns, *ORGANIZATIONAL performance, *FINANCIAL statements, *DECISION making

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach.

Autori: Christofidou, Maria Katsikas, Epameinondas Koufopoulos, Dimitrios a ďalší

Zdroj: International Journal of Finance & Economics. Nov2025, p1. 15p. 1 Illustration.

Predmety: *EARNINGS management, *REGULATORY impact analysis, *PROFITABILITY, *FINANCIAL institutions, *CORRUPTION, PANEL analysis

Korporácia: EUROPEAN Union

Does Audit Quality Curb Real Earnings Management? New Insights From Quantile Regression in FTSE 350 Firms.

Autori: Usman, Muhammad Salem, Rami Ghazwani, Musa

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Nov2025, p1. 18p.

Predmety: *AUDIT committees, *EARNINGS management, *AUDITING, *BRITISH business enterprises, QUANTILE regression

Geografický termín: UNITED Kingdom

Are earnings management practices normalised within accounting education? A study of students' perceptions in Colombia.

Autori: Usme Suárez, Wilson Alexis Ospina-Delgado, Julieth E. Villano, Ximena Giraldo

Zdroj: Accounting Education. Dec2025, Vol. 34 Issue 6, p1077-1096. 20p.

Predmety: *EARNINGS management, *ACCOUNTING education, *SOCIOECONOMIC status, MORAL reasoning, ETHICAL problems, PUBLIC universities & colleges, STUDENT attitudes

Geografický termín: COLOMBIA

IFRS 9, earnings management and capital management by European banks.

Autori: Norouzpour, Mohammadmahdi Nikulin, Egor Downing, Jeff

Zdroj: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p1990-2006. 17p.

Predmety: *EARNINGS management, *INTERNATIONAL Financial Reporting Standards, *CAPITAL allocation, *FINANCIAL institutions, *LOAN loss reserves, *BANKING industry, *FINANCIAL statements, REGULATORY compliance

The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?

Autori: Yami, Nafisah Poletti-Hughes, Jannine Hussainey, Khaled

Zdroj: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p2142-2169. 28p.

Predmety: *EARNINGS management, *CORPORATE governance, *MANAGEMENT controls, *BOARDS of directors, *ENDOGENEITY (Econometrics), *WOMEN executives, *CORPORATE directors, GENDER inequality

Beyond the street EPS surprise – when 'other surprises' matter in explaining earnings announcement returns.

Autori: Bilinski, Pawel¹ (AUTHOR) pawel.bilinski.1@city.ac.uk

Zdroj: Accounting & Business Research. Dec2025, Vol. 55 Issue 7, p780-811. 32p.

Predmety: *EARNINGS management, *GROWTH stocks, *ACCOUNTING fraud, *INSTITUTIONAL ownership (Stocks), *FINANCIAL performance, *EARNINGS announcements, *EARNINGS forecasting

Unveiling the relationship between intellectual capital and corporate performance through earnings management practices.

Autori: Mohapatra, Swati Pattanayak, J.K.

Zdroj: Benchmarking: An International Journal. 2025, Vol. 32 Issue 10, p3689-3724. 36p.

Predmety: *INTELLECTUAL capital, *EARNINGS management, *ORGANIZATIONAL performance, *FINANCIAL performance, MEDIATION (Statistics), SUSTAINABILITY

Influence of Financial Distress, Audit Committee Accounting Expertise, and Market Competition on Earnings Management in Tourism Industry Companies in Indonesia.

Autori: Yusrianti, Hasni Faadihilah, M. Rizky Novriansa, Agil a ďalší

Zdroj: Review of Integrative Business & Economics Research. 2025, Vol. 14 Issue 4, p723-740. 18p.

Predmety: *COVID-19 pandemic, *EARNINGS management, *FINANCIAL management, *AUDIT committees, PSYCHOLOGICAL distress, JUDGMENT sampling

The influence of accounting practices on financial performance: Evidence from French farms.

Autori: Enjolras, Geoffroy Madiès, Philippe Yue, Hang

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 5, p930-958. 29p.

Predmety: *FINANCIAL performance, *EARNINGS management, *MARKET volatility, *RISK management in business, *FARMS, *ACCOUNTING methods, SUSTAINABILITY, AGRICULTURE

Management equity incentives and tone management of earnings communication conferences: evidence from China.

Autori: Guan, Jingyi Wen, Xueying Liu, Eping

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 5, p987-1005. 19p.

Predmety: *EARNINGS management, *STOCK options, *EARNINGS announcements, *MARKET manipulation, *DISCLOSURE, *FINANCIAL performance, ORGANIZATION management

Geografický termín: CHINA