control ineds and earnings management
jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms
... Family control, INEDs and earnings management To evaluate the impact of family control on the association between earnings management and PINED, we include an interaction variable between PINED and ... of earnings management that increases earnings quality The results based on family-controlled and non-family-controlled firms show that the negative association between board independence and earnings ... of INEDs on corporate boards (PINED) and earnings management, after controlling for the impact of other relevant variables The use of control variables is based on their relevance to earnings management, ...
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Firm size, timing, and earnings management of seasoned equity offerings
... engage in a large degree of earnings management 3.2 Timing, SEO anomalies, and firm size Loughran and Ritter (1995, 1997), Spiess and Affleck-Graves (1995), and Baker and Wurgler (2002) argue that ... explored the coupling between large firms and earnings management and between small firms and timing We suggest that the information value of the reported earnings might offer a clue to explaining ... Economics and Finance xxx (2013) xxx–xxx On the other hand, according to the earnings management hypothesis, issuing firms have an incentive to manage earnings upwardly if the market fails to understand...
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ownership structure and earnings management in emerging markets
... whether earnings management exist in firms reports (Healy, 1985; Burgstahler and Dichev, 1997; and DeAngelo et al., 1994), endeavor to determine the types of earnings management (Sirgar and Utama, ... 2008; and Beneish, 2001), or question the motives behind earnings management (Healy and Wahen, 1999) Factors like management compensation contract incentives (Guidry et al., 1999, and Dechow and ... opportunistic and informative managerial ownership in addition to active and myopic institutional and block-holders ownership and their differential associations with earnings management Understanding...
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park and shin - 2004 - board composition and earnings management in canada
... al (1999), and Peasnell et al (2000), we use two earnings targets: zero earnings (Target1) and last fiscal year’s earnings (Target2).10 Firms are hypothesized to practice earnings management ... positive and significant That is, the proportion of outside directors does not affect the level of earnings management when unmanaged earnings are below target earnings, but earnings management ... constrain earnings management, while directors from financial intermediaries reduce earnings management and that the board representation of active institutional shareholders reduces earnings management...
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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... 2005 1316 PEASNELL, POPE AND YOUNG reported earnings (and earnings changes) and a lower-thanexpected frequency of firms with slightly negative reported earnings (and earnings changes) The same ... proximity of pre-managed earnings to zero earnings and zero change in earnings We predict that board monitoring will constrain income-increasing earnings management when premanaged earnings undershoot ... reduce earnings management, we predict that and will be negative and that and will be positive Equation (3) also includes proxies for other factors that might affect the level of earnings management...
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rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence
... (2003) and Peasnell et al (2001) found that having a larger board is associated with less earnings management As such, the next hypothesis, which is related to board size and earnings management, ... direction of earnings management is disregarded to include the combined effect of income increasing and income decreasing earnings management The variables for board of directors and audit committee ... opportunistic earnings management This is similar to that found by Park and Shin (2003) and Abdul Rahman and Haniffa (2005) There is also insufficient evidence to allow us to accept the ninth and tenth...
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davidson et al - 2005 - internal governance structures and earnings management
... GICS, Global Industry Classification Standard earnings management while we also use small profits and small changes in earnings in our additional analysis Earnings management research has been dominated ... earnings management Our analysis focuses on absolute discretionary accruals as a proxy for earnings management This measure is non-directional, capturing both upwards and downwards earnings management ... chairperson and earnings management With respect to Hypothesis 2, which investigates the relation between the existence of an audit committee and specific audit committee characteristics and earnings management, ...
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed investors (e.g Rock, 1986; Beatty and Ritter, 1986), and such information asymmetry ... auditor reputation and unexpected accruals are discussed in section IV Section V is the summary and conclusion II Earnings management, audit quality and IPOs Earnings management and initial public ... may give management an opportunity to engage in earnings management Fourth, there is significant information asymmetry between the owners-managers and investors (Leland and Pyle, 1977), and between...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... and Economics 3: 113-127 Dechow, P M., R G Sloan, and A P Sweeney 1995 Detecting earnings management The Accounting Review 70: 193-225 _., ., and 1996 Causes and consequences of earnings ... voluntary disclosure and earnings management Journal of Accounting Research 37: 57-81 Kim, J.-B., R Chung, and M Firth 2003 Auditor conservatism, asymmetric monitoring and earnings management Contemporary ... reporting and auditor selection (Fan and Wong 2002) The conflict of interest between controlling shareholders and minority shareholders motivates controlling shareholders to engage in opportunistic earnings...
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lin and hwang - 2010 - audit quality, corporate governance, and earnings management
... governance and audit quality attributes on earnings management For each attribute, we discuss its nature and hypothesized effect on earnings management (earnings quality or lack thereof), and the ... Corporate Governance, and Earnings Management: A Meta-Analysis is necessary, through which management is overseen and supervised to reduce the agency costs and align the interests of management with ... effects on earnings management of factors relating to corporate governance effectiveness and quality of external audit Corporate governance Owing to the separation of ownership and control (and the...
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Whisper forecasts and earnings management
... Accounting and Economics, 28 pp 27-50 Burgstahler D and Dichev I 1997, Earnings Management to Avoid Earnings Decreases and Losses, Journal o f Accounting and Economics 24 pp.99-127 Burgstahler, D and ... 1999, Earnings Momentum and Earnings Management, Working Paper, University o f Michigan 21 Sloan, R and Skinner D 2001, Earnings Surprises, Growth Expectations and Stock Returns or Don’t Let an Earnings ... results followed by a summary and conclusions in Section VI II Background and Hypotheses Development II Whisper forecasts Analysts’ Behavior and Earnings Management Academics and financial press writers...
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Essays in Accounting Regulation and Earnings Management
... situations such as between managers and shareholders (e.g., Antle and Eppen 1985), board of directors and shareholders (e.g., Adams and Ferreira 2007), and auditors and shareholders (e.g., Antle 1984) ... mortgages and jumbo mortgages are majorly about the inter-temporal tradeoffs of earnings 2.3 Literature Review This paper is closely related to literature on real earnings management and bank earnings ... future performance and various types of real activities manipulation The literature on bank earnings management provides evidence that banks engage in both accrual and real earnings management Beatty,...
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Tài liệu Change Control and Policy and Workpace Management Chapter11 pptx
... science and philosophy of change control and management 4667-8 ch11.f.qc 5/15/00 2:01 PM Page 375 Chapter 11 ✦ Change Control and Policy and Workspace Management Understanding Change Management ... Rules, and the formulation thereof, governing change control and management Change Control Rules and Enforcement The enforcement of policy and the methods or techniques of such enforcement Change Control ... Change Control and Policy and Workspace Management Group Policy is applied by creating an object that contains the properties that extend control of the computer and user’s access to network and...
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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx
... the earnings management and accounting choice literature See Watts and Zimmerman (1986), Healy and Wahlen (1999) and Dechow and Skinner (2000) statements That is, in price protecting and demanding ... to 100) and combine the average 16 ranks into indices We define two sub-categories, earnings discretion” (EM1 and EM2) and earnings smoothing” (EM3 and EM4), and construct an earnings management ... and within a country to further control for industry and country differences in business processes and economic activities We examine the pervasiveness of earnings management across private and...
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Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... What is the difference of cosmetic earnings management between a developed market and an emerging market? 2.2 Benford's law and earnings management The earnings management issue has become a concern ... preventing earnings management Literature review 2.1 Corporate governance mechanism and earnings management The occurrence of the agency problem results from the separation of ownership and control ... governance and earnings management: a survey of literature J Appl Bus Res 29 (2), 391–418 Marra, A., Mazzolab, P., Prencipea, A., 2011 Board monitoring and earnings management pre- and post-IFR...
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Báo cáo hóa học: "Research Article Admission Control and Interference Management in Dynamic Spectrum Access Networks" pot
... band, the arrival of a PU will force the termination of one SU when there are N − i + SUs in the second band, of two SUs when there are N − i + SUs in the second band, and so on The second and ... and λ1 = 4.4612, which we consider a practical value Recall that system (S2) deploys the conventional random channel allocation algorithm, while systems 3a (S3a) and (S4) deploy CAP and CAP and ... obtained for systems 3a and Recall that systems 3a and 5a not support SH, deploy CAP but no repacking, while systems and 5b support SH, deploy CAP and repacking However, S5a and S5b deploy the adaptive...
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INTEGRATED PEST MANAGEMENT AND PEST CONTROL – CURRENT AND FUTURE TACTICS docx
... manuscript; and J Alejandro for technical assistance 28 Integrated Pest Management and Pest Control – Current and Future Tactics References Adamczyk, J J., Jr & Gore, J (2004) Laboratory and field ... Integrated Pest Management and Pest Control – Current and Future Tactics maintenance of host-free periods for the control of overwintering boll weevil in tropical and subtropical climates Pest Management ... Integrated Pest Management – Theory and Concepts Principles and Practices of Integrated Pest Management on Cotton in the Lower Rio Grande Valley of Texas Shoil M Greenberg, John J Adamczyk and John...
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analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management post sarbanes-oxley
... Tilley and White (2009) and Fischer and Rosenzweig (1995) REVIEW OF THE LITERATURE A study by Burns and Merchant (1990) in the area of ethics and earnings used a survey describing 13 management earnings ... other hand, earnings management can be used to produce fraudulent financial data intended to mislead investors and other users of such financial information It has been said that earnings management ... earnings management has been the subject of much discussion and research Earnings management can be viewed as a natural result of the fact that accounting standards allow for flexibility and subjectivity...
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xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... How widespread is the earnings management problem? In an article in Fortune magazine, Loomis (1999) argues that earnings management is rampant and that CEOs view earnings management as a tool ... composition and shareholder wealth The case of management buyouts Financial Management 21, 58 – 72 Lim, S., Matolosy, Z., 1999 Earnings management of firms subject to product price controls Accounting and ... S.E., Williams, T.H., 1994 Earnings management preceding management buyout offers Journal of Accounting and Economics 18 (2), 157 – 179 Rangan, S., 1998 Earnings management and the performance of...
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