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Audit committee diversity, analysts' forecast accuracy and earnings management : evidence from Malaysia

Marziana Madah Marzuki - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-27

analysts' forecast accuracy. In addition, this study investigates further the interactions between the unique cultures in … dominated by Bumiputera audit committees have a higher analyst forecast error. In addition, we found that firms manage earnings …

Persistent link: https://www.econbiz.de/10013273021

The influence of audit committee chair characteristics on financial reporting quality

Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...

Persistent link: https://www.econbiz.de/10014284405

How informative are earnings forecasts?

Bruijn, Bert de; Franses, Philip Hans - In: Journal of risk and financial management : JRFM 11 (2018) 3, pp. 1-20

available forecast for each forecaster and the difference between the average and the forecast that this forecaster previously … made. We extended the knowledge base by analyzing the unpredictable component of the earnings forecast. We found that for … some forecasters the unpredictable component can be used to improve upon the predictable forecast, but we also found that …

Persistent link: https://www.econbiz.de/10011895745

The Impact of organizational culture on the effectiveness of corporate governance to control earnings management

Jarne-Jarne, José Ignacio; Callao-Gastón, Susana; … - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-19

The relationship between culture, earnings management and corporate governance has been studied in different ways, but the influence that culture has over the actual effectiveness of corporate governance to control earnings management has not, even though it should be a determinant factor to...

Persistent link: https://www.econbiz.de/10013397687

Analyst forecasts during the COVID-19 pandemic : evidence from REITs

Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23

better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …

Persistent link: https://www.econbiz.de/10012628786

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

This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...

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

Corporate governance and earnings management in a Nordic perspective : evidence from the Oslo stock exchange

Kjærland, Frode; Haugdal, Ane Tolnes; Søndergaard, Anna; … - In: Journal of risk and financial management : JRFM 13 (2020) 11/256, pp. 1-18

The purpose of the study is to examine the relation between Nordic corporate governance practices and earnings management. We find that the presence of employee representation on the board and the presence of an audit committee are both practices that reduce the occurrence of earnings...

Persistent link: https://www.econbiz.de/10012389853

Accounting conservatism and earnings quality

Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...

Persistent link: https://www.econbiz.de/10013401816

When does earnings management matter? : evidence across the corporate life cycle for non-financial Chinese listed companies

Hussain, Ammar; Akbar, Minhas; Khan, Muhammad Kaleem; … - In: Journal of risk and financial management : JRFM 13 (2020) 12/313, pp. 1-19

Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine whether CLC stages explain firm’s propensity to engage in both accrual base and real earning management practices...

Persistent link: https://www.econbiz.de/10012392560

The impact of ownership characteristics and gender on earnings management : Indonesian c1-1ompanies

Widagdo, Ari Kuncara; Rahmawati; Djuminah; Arifah; … - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-15

Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this...

Persistent link: https://www.econbiz.de/10014295466