Search Results - subject_exact:"Accrual"

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

Szívós, László; Poszavecz, Tamás - 2026

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, ebvufind01.dmz1.zbw.eu/10015620967

Seasonal variation in cash flows and the timing role of accruals

Kapons, Martin; Veenman, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651921

US political sanctions and earnings management

Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - 2025

This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334478

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, ebvufind01.dmz1.zbw.eu/10015340167

Earnings management by acquiring firms in cash mergers

Malikov, Kamran T.; Zalata, Alaa Mansour - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195300

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

Priyesh, V. P.; Lukose P. J., Jijo - 2025

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, ebvufind01.dmz1.zbw.eu/10015198302

Political sentiment and abnormal accruals

Colak, Gonul; Malik, Ali K. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015473175

Accrual versus cash basis of accounting in the Canadian COVID-19 subsidy programs

Mawani, Amin; Hajee, Salim - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454725

Presupuesto de la nación y el balance fiscal del gobierno central: ¿cómo se relacionan y qué los diferencia?

Rincón Castro, Hernán; Zapata-Álvarez, Steven - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562335

Accrual quality, cost of debt, and credit spread and loss

Baghdadabad, Mohammadreza Tavakoli - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015589586

Can accounting flexibility increase or decrease earnings quality? : a case study of public companies in Indonesia

Masri, Indah - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625571

The influence of audit quality on real earnings management : Do leverage and cash flow matter?

Quynh Lien Le - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633238

Refinancing risk, earnings management, and stock return

Wang, Shu Feng; Kim, Yura; Kim, Seonmi; Song, Kyojik Roy - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056477

Audit quality and financial statement manipulation : the moderating effect of tone at the top

Marais, Alastair - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085262

Illuminating the shadows : a systematic review of earnings management practices in family-owned enterprises and future research directions

Naz, Aziza; Sheikh, Nadeem Ahmed; Khatib, Saleh F. A.; … - 2024

Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077671

Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis

Atayah, Osama F.; Marashdeh, Hazem; Hamdan, Allam … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531509

Audit committee characteristics and earning management of insurance companies in Ethiopia

Ali, Ayalew - 2024

One of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made. The purpose of this study was to investigate the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531955

Institutional ownership and earnings quality : evidence from China

Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534582

Features of the association between debt and earnings quality for small and medium-sized entities

Sequeira, José; Pereira, Cláudia; Gomes, Luís; Lima, … - 2024

The main source of financing is bank loans for Portuguese small and medium-sized entities (SMEs), which implies several constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are not neutral and on Agency Theory that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014497382

Corporate governance and earnings management : evidence from Vietnamese listed firms

Nguyen, Quynh; Kim, Maria H.; Ali, Searat - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014446525

Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014524948

Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms

Elvina, Vania; Rudiawarni, Felizia Arni; Sulistiawan, Dedhy - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014525782

Strategic earnings management in family firms

Ma, Liangbo; Ma, Shiguang - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164519

Earnings management in the post-IPO years and their impact on the long-run stock performance of foreign versus domestic IPO firms

Haman, Janto; Lu, Wei; Naidu, Dharmendra - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164584

Does air pollution affect the accrual anomaly in the Chinese capital market? : from the perspective of investment adjustment strategy

Hu, Shuya; Wang, Shengnian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052456

Political contributions and the auditor-client relationship

Heflin, Frank; Wallace, Dana - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130327

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - 2024

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173742

Accruals anomalies could be explained by the adverse selection risk induced by the information structure : the case of the Japanese securities market

Isoyama, Hiroaki - 2024

Accruals are regarded as investments in working capital and are an integral component in the growth process of firms. By assuming asymmetry of information among investors when predicting the returns on such investments, investors are exposed to adverse selection problems. Consequently, in market...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386919

Political connections of independent directors and earnings quality : the case of French firms

Hamdi, Badreddine - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448040

The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality : the role of professional skepticism

Bedeir, Reem Essam - 2024

This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client portfolio which eventually leads to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411105

The impact of board gender diversity on the accrual/real earnings management practice : evidence from an emerging market

Attia, Eman Fathi; Yassen, Sameh; Chafai, Ahmed; Qotb, Ahmed - 2024

This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009-2021. The quality of financial reporting is measured using different models of earnings management...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411143

Does auditing detect and suppress earnings management? : evidence from Türkiye

Onay, Ahmet; Benligiray, Serdar - 2024

This study examines the relationship between auditing factors and earnings management practices. Specifically, it inves- tigates the effects of audit opinion and audit firm size on earnings management. The methodology is a combination of qualitative and quantitative analyses. We constructed...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411503

Earnings management as a consequence of income tax reforms : the case of Croatian manufacturing companies

Pervan, Ivica; Jakaša, Petra; Pervan, Maja - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435565

Still "too much, too late" : provisioning for expected loan losses

Goncharenko, Roman; Rauf, Asad - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426699

Investigating the effect of investor sentiment on stock return sensitivity to fundamental factors : case of JSE listed companies

Fonou-Dombeu, Nyanine Chuele; Nomlala, Bomi Cyril; … - 2024

This study examines the association between a firm's fundamental factors and stock returns as well as how investor sentiment influences the association between these variables. The fundamental factors analyzed include accounting variables (earnings yields, change in profitability, and capital...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427047

Effect of auditor foreign experience on audit quality : evidence from Jordan

AbuThib, Mustafa A. S.; Rahmat, Mohd-Mohid; Jaafar, Romlah - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580500

Notes readability and discretionary accruals

Aldahray, Ayman - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396211

The influence of leverage on accrual-based and real earnings management : evidence from the UK

Al-Shattarat, Basiem Khalil - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396213

Corporate social responsibility and earning management : evidence from European countries

Mhadhbi, Feker; Ben Aissia, Dorsaf; Gabsi, Mohamed - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676413

Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis

Cao, Zhangfan; Rees, William; Rodionova, Tatiana - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013498915

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

Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - 2023

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, ebvufind01.dmz1.zbw.eu/10014233197

Do taxes still affect earning persistence?

Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - 2023

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014245910

Firm life cycle and accrual quality

Almeida, Jose Elias; Kale, Devendra - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435861

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Firm Life Cycle and Accrual Quality

Almeida, Jose Elias Feres de; Kale, Devendra - 2023

Book / Working Paper

Non-Current Discretionary Accruals and early detection of frauds

Nawn, Samarpan; sharma, prateek - 2023

We propose a novel discretionary accruals (DA) measure in the unexplored dimension of non-current accruals. We show that our measure (DA-NC) can improve the forecasting performance of fraud prediction models that rely on conventional current accruals-based DA measures. Analysing accounting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353430

Investor Sentiment and Mispricing of Abnormal Accruals

Dash, Saumya; Modani, Kakul - 2023

This paper examines the implication of investor sentiment for the pricing of discretionary or abnormal accruals. We consider a setting where the market-wide investor sentiment information can provide a profitable trading strategy to generate an excess risk-adjusted return from abnormal accrual...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355115