How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions
Sign Up to like & getrecommendations! Published in 2018 at "Annals of Finance"
DOI: 10.1007/s10436-017-0313-0
Abstract: Targets provide incentives for earnings management, and a longstanding question is whether earnings management is undertaken opportunistically or to communicate private information about future firm value. To discriminate between these motivations, I follow analytical research… read more here.
Keywords: import tariff; management; real earnings; increase competition ... See more keywords
Multilevel optimal managerial incentives and audit fees to limit earnings management practices
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DOI: 10.1007/s10479-020-03748-9
Abstract: The main objective of this study is to design an optimal managerial compensation scheme and optimal auditor fees to counter income-increasing earnings management behavior. This study draws on game theory with three players: the shareholders,… read more here.
Keywords: fees limit; optimal managerial; auditor; limit earnings ... See more keywords
The Deliberate Engagement of Narcissistic CEOs in Earnings Management
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Business Ethics"
DOI: 10.1007/s10551-019-04176-x
Abstract: Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers (CEOs) take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15… read more here.
Keywords: highly narcissistic; deliberate engagement; narcissistic ceos; earnings management ... See more keywords
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
Discretionary loan loss provision behavior in the US banking industry
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DOI: 10.1007/s11156-019-00854-z
Abstract: Earnings management can be opportunistic and add noise to earnings, or informative about a firm’s underlying economic performance and add information to financial reports. Our study examines earnings management in banks with different levels of… read more here.
Keywords: management; earnings management; private banks; discretionary loan ... See more keywords
Gender diversity and earnings management: the case of female directors with financial background
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DOI: 10.1007/s11156-021-00991-4
Abstract: Past evidence generally suggests that the presence of female directors on corporate boards tends to improve earnings quality due to these directors’ superior monitoring abilities. However, it is not clear which characteristics and skills of… read more here.
Keywords: relevant financial; financial background; female directors; earnings management ... See more keywords
The asymmetric relation between earnings management behaviors: evidence from executive compensation incentives
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Economics and Finance"
DOI: 10.1007/s12197-018-9426-1
Abstract: The purpose of this paper is to examine whether executive stock-based compensation incentives induce the relation between accrual-based earnings management (AEM) and real earnings management (REM) to become asymmetric. The empirical results show that there… read more here.
Keywords: compensation; executive; relation; compensation incentives ... See more keywords
Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight
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DOI: 10.1007/s40821-020-00163-9
Abstract: This paper compares earnings management (EM) and capital management (CM) by Russian banks before and after changes in banking regulation and oversight in Russia. In Russia, in recent years, the Central Bank of the Russian… read more here.
Keywords: capital; regulation oversight; management; oversight ... See more keywords
Managerial ability and real earnings management
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DOI: 10.1016/j.adiac.2017.08.003
Abstract: Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we examine how managerial ability relates to the use of REM and future firm… read more here.
Keywords: firm; management; managerial ability; real earnings ... 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
Country factors in earnings management of ADR firms
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DOI: 10.1016/j.frl.2019.04.003
Abstract: Abstract This study examines the impact of investor protection, market monitoring, and stock liquidity on the degree of earnings management using a sample of 430 firms from 34 countries cross-listed as American Depository Receipts (ADRs).… read more here.
Keywords: management; stock liquidity; earnings management; adr firms ... See more keywords