Search Results - subject:"Window dressing"

Window dressing in the Active Share scores in publicly reported portfolios

Andreu, Laura; Forner, Carlos; Sarto, José Luis - In: Business research quarterly : BRQ 27 (2024) 3, pp. 324-345

scores and low tracking errors have the highest levels of Active Share window dressing and the worst future returns. However …

Persistent link: https://www.econbiz.de/10015051432

Window dressing of regulatory metrics : evidence from repo markets

Bassi, Claudio; Behn, Markus; Grill, Michael; Waibel, Martin - 2023

This paper investigates both the magnitude and the drivers of bank window dressing behaviour in euro-denominated repo … relevant drivers of window dressing behaviour. Our findings suggest that regulatory action is warranted to limit banks' ability …

Persistent link: https://www.econbiz.de/10013547917

Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?

Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - In: Review of quantitative finance and accounting 64 (2025) 1, pp. 417-473

Persistent link: https://www.econbiz.de/10015194594

The stock market boosts its rewards for increasing earnings patterns

Chen, Yu-An; Palmon, Dan - In: Review of quantitative finance and accounting 64 (2025) 2, pp. 663-711

Persistent link: https://www.econbiz.de/10015194603

Earnings management by acquiring firms in cash mergers

Malikov, Kamran T.; Zalata, Alaa Mansour - In: Accounting and business research 55 (2025) 1, pp. 39-68

Persistent link: https://www.econbiz.de/10015195300

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

Persistent link: https://www.econbiz.de/10015198302

Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?

Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25

This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach (qualitative and quantitative) and was conducted based...

Persistent link: https://www.econbiz.de/10015331155

Market-oriented-debt-to-equity swap, corporate social responsibility and earnings management

Ma, Binfeng; Di, Qing; Fu, Maozheng - In: International review of economics & finance : IREF 98 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015330746

Overconfidence, managerial accounting competence and dividend smoothing : evidence from emerging markets

Rashidi, Mohsen - In: Review of economics and political science : REPS 10 (2025) 2, pp. 168-188

Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...

Persistent link: https://www.econbiz.de/10015339252

Measuring the prevalence of earnings manipulations : a novel approach

Cade, Nicole L.; Gunn, Joshua L.; Vandenberg, Alex J. - In: Journal of accounting research 63 (2025) 1, pp. 113-164

Persistent link: https://www.econbiz.de/10015397757