Search Results - subject:"Modified Jones Model"

Financial reporting quality and investment efficiency: A transnational evidence

Khan, Muhammad Azhar; Safdar, Nabeel; Manzoor, Wajiha - In: Pakistan Journal of Commerce and Social Sciences (PJCSS) 18 (2024) 2, pp. 285-305

In developed markets, the connection between financial reporting quality (FRQ) and enhanced investment efficiency is well-documented. However, it remains uncertain whether this relationship holds true in emerging, frontier, and various other markets. This research probes into this relationship...

Persistent link: https://www.econbiz.de/10015048537

Financial reporting quality and investment efficiency : a transnational evidence

Khan, Muhammad Azhar; Safdar, Nabeel; Manzoor, Wajiha - In: Pakistan journal of commerce and social sciences 18 (2024) 2, pp. 285-305

Persistent link: https://www.econbiz.de/10014634891

Effect of family control on earnings management : the role of leverage

Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - In: Risks : open access journal 11 (2023) 2, pp. 1-15

This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...

Persistent link: https://www.econbiz.de/10014233197

Does climate risk disclosure shape conservatism? : the role of earnings quality in the Egyptian context

Ismail, Tariq; Obiedallah, Yousra R. - In: Future Business Journal 9 (2023) 1, pp. 1-15

' hypotheses. EQ is measured using the cross-sectional modified Jones model, while accounting conservatism is gauged using the C …

Persistent link: https://www.econbiz.de/10014505365

Impact of improved corporate governance and regulations on earnings management practices: Analysis of 7 industries from the Indian national stock exchange

Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-15

) over 8 years (2011-2018). The Modified Jones model was used to compute Discretionary Accruals to measure Earnings …

Persistent link: https://www.econbiz.de/10013201138

Impact of improved corporate governance and regulations on earnings management practices : analysis of 7 industries from the Indian national stock exchange

Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15

) over 8 years (2011-2018). The Modified Jones model was used to compute Discretionary Accruals to measure Earnings …

Persistent link: https://www.econbiz.de/10012628758

Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India

Debbarma, Juhendra; Roy, Chinmoy - In: Indian journal of corporate governance 16 (2023) 1, pp. 52-78

Persistent link: https://www.econbiz.de/10014365780

Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

Moratis, Lars; van Egmond, Max - In: International Journal of Corporate Social … 3 (2018) 8, pp. 1-13

experienced stakeholder pressure). Using the Modified Jones model, discretionary accruals are estimated and used as a proxy for EM …

Persistent link: https://www.econbiz.de/10012217658

Concealing social responsibility? : investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

Moratis, Lars; Egmond, Max van - In: International journal of corporate social … 3 (2018) 8, pp. 1-13

experienced stakeholder pressure). Using the Modified Jones model, discretionary accruals are estimated and used as a proxy for EM …

Persistent link: https://www.econbiz.de/10011858312

Do franchise firms manage their earnings more? : investigating the earnings management of restaurant firms

Gim, Jaehee; Choi, Kyuwan; Jang, Soocheong (Shawn) - In: International journal of hospitality management 79 (2019), pp. 70-77

Persistent link: https://www.econbiz.de/10012012971