Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00827-2
Abstract: In order to address the concern about whether the Public Company Accounting Oversight Board’s recent requirement to disclose an EP’s name in the United States (US) may cause unwanted consequences such as an increase in… read more here.
Keywords: based earnings; management; earnings management; engagement partner ... See more keywords
Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing
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DOI: 10.1016/j.frl.2018.04.021
Abstract: Recent studies indicate a trade-off relation between accrual-based and real earnings management strategies. This paper studies the relation by examining the impact of the equity compensation of chief executive officers (CEOs) on earnings management and… read more here.
Keywords: management; based real; earnings management; equity compensation ... See more keywords
The effect of shareholder activism on earnings management: Evidence from shareholder proposals
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DOI: 10.1016/j.jcorpfin.2021.102014
Abstract: Abstract We find that in general, both accrual-based and real earnings management decrease after the passage of shareholder-sponsored governance proposals. However, when accounting for the type of proposal, we observe significant heterogeneity in the effects… read more here.
Keywords: accrual based; management; effect shareholder; real earnings ... See more keywords
IMPLEMENTATION STUDY OF ACCRUAL-BASED ACCOUNTING IN REGIONAL GOVERNMENT ENTITIES.
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DOI: 10.21474/ijar01/7828
Abstract: Andi Kusumawati, Arifuddin and Rahmawati HS. Lecturer at the Faculty of Economics and Business.Hasanuddin University, Makassar, Indonesia. ...................................................................................................................... Manuscript Info Abstract ......................... ........................................................................ Manuscript History Received: 7 August 2018 Final Accepted: 9 September 2018 Published:… read more here.
Keywords: accrual based; implementation study; regional government; based accounting ... See more keywords
The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture
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DOI: 10.21511/ppm.17(1).2019.12
Abstract: The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work… read more here.
Keywords: regulatory pressure; based accounting; organizational culture; application accrual ... See more keywords