Search Results - subject:"window"

Analysing the symmetric GARCH model across different sample sizes

Purchase, M. A.; Viljoen, H.; Conradie, W. J. - In: Journal for studies in economics and econometrics : SEE 49 (2025) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10015417664

Do G-SIBs engage in window-dressing behavior? : an empirical analysis

Pliszka, Kamil; Schlam, Carina - 2025

This paper examines whether global systemically important banks (G-SIBs) engage in window-dressing behavior to …

Persistent link: https://www.econbiz.de/10015445673

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

that window-dresser funds can be identified by controlling the level of tracking error. The funds with high Active Share … 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

Quality adjustment, hedonic regressions and the extension problem

Diewert, Walter E.; Shimizu, Chihiro - 2026

Persistent link: https://www.econbiz.de/10015620203

From accruals to real activities : understanding the trade-off in earnings management choices amid XBRL adoption in Italy

Szívós, László; Poszavecz, Tamás - In: Financial internet quarterly 22 (2026) 1, pp. 88-105

This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

Persistent link: https://www.econbiz.de/10015620967

Earnings manipulation and probability of default : insights from AnaCredit and supervisory implications

Allali, Lamia; Dierick, Nicolas; Santoni, Alessandro - 2026

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Persistent link: https://www.econbiz.de/10015628824

Cultural governance and earnings quality : the role of corporate values and managerial ability

Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - In: Journal of business and socio-economic development 6 (2026) 2, pp. 109-130

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...

Persistent link: https://www.econbiz.de/10015616397

Moderating role of ESG reporting in the association between green innovation and earnings management in MENA energy firms

Abu Hamour, Aiman M.; Bawaneh, Ahmad Ali Salem; … - In: International Journal of Energy Economics and Policy : IJEEP 16 (2026) 2, pp. 434-447

Persistent link: https://www.econbiz.de/10015619869

Model averaging and grid maps for modeling heavy-tailed insurance data

Mothibe, Lira B.; Shongwe, Sandile C. - In: Risks : open access journal 14 (2026) 1, pp. 1-30

explicitly addressed by AIC and BIC weighted averaging within the Occam's window (relying on weighted point estimates), while …

Persistent link: https://www.econbiz.de/10015611274

The double-edged sword of ESG in Australia : risk or resilience? The mediating role of earnings management

Le, Thuong Thi; Bhuiyan, Tanvir; Hoque, Ariful; Le, Thi - In: Journal of economics & development : JED 28 (2026) 1, pp. 58-74

Persistent link: https://www.econbiz.de/10015634035