Search Results - subject_exact:"Profit determination"

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

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, ebvufind01.dmz1.zbw.eu/10015628824

Macroprudential policies and their impact on bank earnings management

Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358045

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

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015387014

Management reputation for credible financial reporting

Amberger, Harald; Stocken, Phillip C. - 2025

We examine how a CEO develops a reputation for credible financial reporting and how this reputation influences investor reactions to earnings announcements. We find that investors discount earnings news when CEOs have both strong incentives to misreport and weak reporting reputations. Further,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438949

Earnings risk and heterogeneous expected earnings profiles

Drewianka, Scott; Oberg, Phillip - 2025

We add to the debate about whether models of earnings dynamics should allow for unobservable heterogeneity in expected earnings growth rates by examining implications for a statistic originally proposed to estimate the variance of persistent earnings shocks. While that statistic is unbiased...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460578

Earnings quality and stock crash risk : a study in Indonesia

Alverina, Jessica Clara; Rudiawarni, Felizia Arni; … - 2025

Research background: Earnings is essential information for investors. Therefore, the quality of earnings influences optimal investment decisions. Poor earnings quality leads to wrong investment decisions and increases the risk of stock crashes, which are detrimental to shareholder prosperity....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607745

Differential reporting and earnings quality : is more better?

Daniele, Mario - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611930

On quality of earnings in SPAC transactions

Hemmings, Danial; Jaafar, Aziz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555234

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

Earnings management : still an issue?

Galek, Ivan; Čičak, Josip - 2025

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015416306

Measuring the prevalence of earnings manipulations : a novel approach

Cade, Nicole L.; Gunn, Joshua L.; Vandenberg, Alex J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397757

Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows

Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399616

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Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows

Li, Siyi - 2017

Book / Working Paper

Earnings management and the role of moral values in investing

Gibson, Rajna; Sohn, Matthias; Tanner, Carmen; Wagner, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543139

The effect of earnings smoothing and earnings informativeness on firm value with managerial ability as a moderating variable

Sinuraya, Candra; Mayangsari, Sekar - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584075

Exploring the influence of earnings management on the value relevance of financial statements : evidence from the Bucharest stock exchange

Burlacu, Georgiana; Robu, Ioan-Bogdan; Munteanu, Ionela - 2024

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101709

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

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

How does ESG constrain corporate earnings management? : evidence from China

Sun, Weizheng; Chen, Shuning; Jiao, Yuqing; Feng, Xu - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014490695

Accounting for the middle : motivations, extent, and limitations of middle managers' earnings management

Wagener, Sebastian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014494694

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

Earnings quality and board meeting frequency

Vafeas, Nikos; Vlittis, Adamos - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504602

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

Corruption and earnings quality : further evidence and exploration from Indonesia

Sudaryono, Eko Arief; Widarjo, Wahyu; Agung, Nur Probohudono - 2024

Corruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings. The sample comprises 846 firm-years listed on the Indonesian Stock Exchange. Earnings quality...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374614

Effect of earnings management and cash holdings on annual report readability : evidence from top Indian companies

Tiwari, Sweta; Chatterjee, Chanchal; Sengupta, Pooja - 2024

The present study explores the impact of earnings management on the readability of management discussion and analysis (MDA) section of annual reports of 384 Indian firms for 1,160 firm-years. It also explores the moderating behaviour of cash in explaining the association between earnings...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015181878

Earnings quality and trading volume reactions around earnings announcements : international evidence

Chen, Jeff Zeyun; Choy, Siu Kai; Lobo, Gerald J.; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358616

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

Firm level and country level determinants of earnings management in emerging economies : a systematic framework-based review

Gokhale, Manasi; Pillai, Deepa - 2024

The present paper reviews the extant literature on Earnings Management (EM) in emerging economies using the integrated 'Antecedents Decisions Outcomes (ADO)-Theory, Context, and Methods (TCM)' framework to identify the firm-level and country-level factors influencing EM practices in these...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410997

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 quality and firm value : does corporate governance matter?

Panern Intara; Klangjai Sangwichitr; On-anong Sattayarak - 2024

This study examines the relationship between earnings quality and the firm value of listed companies in the Stock Exchange of Thailand (SET) in the property and construction sector. This research further investigates whether effective corporate governance (CG) mechanisms enhance the relationship...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443906

Do banks engage in earnings management? : the role of dividends and institutional factors

Haq, Mamiza; Ongena, Steven; Pu, Juying; Tan, Eric K. M. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557498

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Do banks engage in earnings management? : the role of dividends and institutional factors

Haq, Mamiza; Ongena, Steven; Pu, Juying; Tan, Eric K. M. - 2023

Book / Working Paper

Intangibles and management earnings forecasts

Khallaf, Ashraf; Kannan, Yezen - 2024

We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580183

Religion and income smoothing

James, Hui Liang; Ngo, Thanh; Yang, Ziyun - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611951

The effect of book-tax differences on earnings quality : an empirical study in Vietnam

Le, Bao Nhu Thi; Buu Kiem Dang; Nguyen Van Chien - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611963

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

Predictability Without Accuracy? Diversity, Consistency, and Earnings Predictability

Chhaochharia, Vidhi; Kumar, Alok; Zhang, Shiyi - 2023

We study the forecasting behavior of minority sell-side equity analysts. Distinct from the impact of cultural and geographic diversity, we demonstrate that, although minority analyst forecasts have lower accuracy, consistency in their forecasts generates stronger correlation between the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353348

Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies

Yasar, Alpaslan; Yalçın, Neriman - 2023

Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505929

Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - 2023

Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506782

Quarterly earnings guidance and real earnings management

García Osma, Beatriz; Guillamón Saorín, Encarna; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014304135

Managerial myopia, earnings guidance, and investment

Aghamolla, Cyrus; Hashimoto, Tadashi - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288695

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Managerial Myopia, Earnings Guidance, and Investment

Aghamolla, Cyrus; Hashimoto, Tadashi - 2023

Book / Working Paper

Managerial Myopia, Earnings Guidance, and Investment

Aghamolla, Cyrus; Hashimoto, Tadashi - 2022

Book / Working Paper

Accounting comparability and the accuracy of management earnings forecasts in Japan

Kuang, Wenjun - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014292045

The impact of inflation on firm value moderated by earnings quality in Indonesia

Isma, Nisrin Naziha; Sutrisno Sutrisno; Rahman, Aulia Fuad - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014327499

The information content of mandatory and discretionary non-GAAP earnings

Badenhorst, Wessel M.; Well, Rieka von - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014314515

Investors' reaction under uncertainty

Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014365767

Impact of accounting conservatism on the informativeness of current stock prices f or future earnings

Kim, Eung-Gil; Shim, Junyong - 2023

Purpose: The purpose of this paper is to examine how accounting conservatism affects the relation between current stock returns, current earnings, and future earnings. Design/methodology/approach: To achieve the purpose of this paper, we divide accounting conservatism into conditional and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443225

Does the UK Companies Act of 2006 matter for the private companies? : evidence from real and accruals earnings management practices

Elsalem, Bilal Ahmad; Shawtari, Fekri; Qotba, Ahmad Mohammed - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015187511

Impact of shareholder structure on earnings manipulation in Thai IPOs on the market for alternative investment (mai) : pre-and post-IPO analysis

Metta Semsomboon; Kusuma Dampitakse; Wachira Boonyanet - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644504

Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective

Acar, Goksel; Coşkun, Ali - 2023

This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014330074