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Article(electronic)#2July 2, 2013
Testing earnings management
In: Statistica Neerlandica: journal of the Netherlands Society for Statistics and Operations Research, Volume 67, Issue 3, p. 281-292
ISSN: 1467-9574
Earnings management to avoid earnings decreases and losses implies that the time‐series properties of the last quarter in the fiscal year differ from those of the other three quarters. We propose a simple parametric methodology to diagnose such differences. Application to a random sample of 390 firms in the Compustat database gives strong evidence of earnings management.
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Article(electronic)#32014
Real Earnings Management and Accrual-Based Earnings Management in Family Firms
In: European Accounting Review Forthcoming
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Article(electronic)#42024
Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections
In: Georgetown McDonough School of Business Research Paper No. 4760961
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Article(electronic)#61994
Detecting Earnings Management
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Article(electronic)#72024
Earnings Management in Local Governments
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Article(electronic)#82016
Real Earnings Management in Sales
In: Journal of Accounting Research, Volume 54, Issue 5
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Article(electronic)#9April 8, 2019
Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?
In: International journal of multicultural and multireligious understanding: IJMMU, Volume 6, Issue 2, p. 8
ISSN: 2364-5369
This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.
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Article(electronic)#102008
Staggered Boards and Earnings Management
In: Zhao, Yijiang and Chen, Kung. 2008. Staggered Boards and Earnings Management. The Accounting Review 83 (5), 1347–1381
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Book(electronic)#112007
Vermeidung des Earnings Management der Umsatzerlöse
In: Rechnungswesen und Unternehmensüberwachung
Christian Herold untersucht, unter welchen Voraussetzungen Manipulationen der Rechnungslegung auftreten können. Anhand zahlreicher Beispiele weist er ein Normversagen nach, das durch die grundsätzliche Ausrichtung auf prinzipienbasierte oder regelungsbasierte Normen behoben werden kann. Die Arbeit bietet zahlreiche Vorschläge zur Normkonkretisierung und zu umfangreichen Angabepflichten, um Manipulationen von Umsatzerlösen zu verhindern bzw. für den Abschlussadressaten leicht erkennbar zu machen.
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Open Access#132019
Essays on earnings management incentives
Disclosed financial reports have an important influence on the behavior of the corporatemanagement. Managers have different motivations to generate a desired view on theircompanies and this can lead to undesirable side effects in the form of managerial manipulation. Selected issues of earnings management incentives arising from the managerialcompensation, career concerns and socioemotional intentions of family-members are investigated in this dissertation.
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Article(electronic)#142023
Import Competition and Earnings Management
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Article(electronic)#152013
Fiscal Support and Earnings Management
In: International Journal of Accounting, Volume 51, Issue 1
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