Search Results - subject:"Accounting comparability"

Impact of audit fees on earnings management and financial risk : an analysis of corporate finance practices

Daryaei, Abbas Ali; Askarany, Davood; Fattahi, Yasin - In: Risks : open access journal 12 (2024) 8, pp. 1-22

This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve...

Persistent link: https://www.econbiz.de/10015065831

Accounting comparability and customer concentration

Chircop, Justin; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of accounting and public policy 48 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015333323

Thu, Phung Anh; Huy, Pham Quang; Anh, Le Huu Tuan - In: Cogent Business & Management 10 (2023) 1, pp. 1-16

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC …

Persistent link: https://www.econbiz.de/10014527674

Phung Anh Thu; Huy Pham Quang; Le Huu Tuan Anh - In: Cogent business & management 10 (2023) 1, pp. 1-16

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC …

Persistent link: https://www.econbiz.de/10014457777

Accounting comparability and the accuracy of management earnings forecasts in Japan

Kuang, Wenjun - 2023

Persistent link: https://www.econbiz.de/10014292045

Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market

In: Cogent Business & Management 8 (2021) 1, pp. 1-19

accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting … comparability improves. Based on research findings, we provided implications to stakeholders and propose directions for future …

Persistent link: https://www.econbiz.de/10014001732

Accounting comparability and cash holdings in Vietnam

In: International Journal of Financial Studies 9 (2021) 2, pp. 1-14

mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost …, thus enabling managers to hoard more cash. This research aims to investigate the link between accounting comparability and …

Persistent link: https://www.econbiz.de/10013200352

Accounting comparability and accruals-based earnings management : evidence on listed firms in an emerging market

Nguyen Thanh Liem - In: Cogent business & management 8 (2021) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012659632

Accounting comparability and cash holdings in Vietnam

Nguyen Thanh Liem; Khuong Nguyen Vinh - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-14

Persistent link: https://www.econbiz.de/10012545180

The impact of financial statement comparability on earnings management: Evidence from frontier markets

Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies 8 (2020) 4, pp. 1-25

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...

Persistent link: https://www.econbiz.de/10013200320