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The impact of air pollution on corporate cash holdings

Li, Bin; He, Mingyao; Gao, Fengying; Zeng, Yating - In: Borsa Istanbul Review 21 (2021), pp. S90-S98

Based on the data of A-share listed companies in Shanghai and Shenzhen from 2013 to 2017 and the air quality monitoring data released by the China National Environmental Monitoring Centre, this paper conducts an empirical test on the relationship between air pollution and corporate cash...

Persistent link: https://www.econbiz.de/10012817732

The effects of mandatory private disclosure on public disclosure : evidence from CbCR

Müller, Raphael; Voget, Johannes; Zental, Jan - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 533-571

We analyze the effect of increased mandatory private disclosure to fiscal authorities on voluntary public disclosure decisions. We exploit the introduction of Country-by-Country Reporting (CbCR), which requires large multinational corporations to report detailed geographic segment information to...

Persistent link: https://www.econbiz.de/10015210161

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management : evidence from Bangladesh

Uddin, Mohammad Helal - In: Cogent business & management 10 (2023) 1, pp. 1-25

This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...

Persistent link: https://www.econbiz.de/10014469217

Earnings manipulation in times of COVID-19 : evidence from European Union countries

Callao, Susana; Jarne, José I.; Wroblewski, David - 2025

The coronavirus pandemic has caused the world's worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances and strive in this drastically changing world. The objective of this...

Persistent link: https://www.econbiz.de/10015340167

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees … preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 … conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 …

Persistent link: https://www.econbiz.de/10013552430

Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks

Valdiansyah, Riyan Harbi; Murwaningsari, Etty; … - In: ACRN journal of finance and risk perspectives 11 (2022), pp. 158-174

management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that … non-listed banks on the Indonesia Stock Exchange. The empirical results indicate that IFRS 7 disclosure weakens derivative … view of implementing IFRS 7 disclosure that have not been maximized in the Indonesian banking industry. In the future, the …

Persistent link: https://www.econbiz.de/10014235069

IFRS adoption and real earnings management in Bangladesh : the role of board characteristics

Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

Persistent link: https://www.econbiz.de/10014434955

Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115

reduction in provisioning level noticeable during IFRS. The situation of Nigerian banks threatened by solvency risk use of LLPs …. However, improvement was noticeable for risky Nigerian banks during IFRS. The managerial discretionary use of LLPs especially … during IFRS was engendered by use of LLPs for capital management and earnings smoothing rather than earnings signalling as …

Persistent link: https://www.econbiz.de/10013325543

Do goodwill impairments affect audit opinions? : evidence from China

He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to doubt its current and future performance. We...

Persistent link: https://www.econbiz.de/10012582454