Introduction to Earnings Management

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Publisher : Springer
ISBN 13 : 3319626868
Total Pages : 120 pages
Book Rating : 4.3/5 (196 download)

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Book Synopsis Introduction to Earnings Management by : Malek El Diri

Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

An Investigation of Earnings Management and Earnings Manipulation in the UK.

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (812 download)

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Book Synopsis An Investigation of Earnings Management and Earnings Manipulation in the UK. by : Pantelis Marinakis

Download or read book An Investigation of Earnings Management and Earnings Manipulation in the UK. written by Pantelis Marinakis and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: What causes managers to manipulate their financial statements? How best can shareholders or prospective investors, auditors, financial analysts and regulators detect earnings manipulations? Addressing these questions is of critical importance to the efficient functioning of capital markets. For an investor it can result to improved returns, for an auditor it can mean avoiding costly litigation, for an analyst it can mean avoiding a damaged reputation, and for a regulator it can lead to enhanced investor protection and fewer investment disasters. The objective of this thesis is two- fold. The first objective is to investigate the frequency and the magnitude of earnings management. Second, is to provide an analysis of the characteristics of companies discovered to manipulate earnings and the determinants of these manipulations. Exploratory interviews with the Financial Reporting Review Panel suggest that earnings manipulation usually results from escalating earnings management that after a certain stage violates accounting principles. This is analysed in a review of a series of companies publicly criticised for applying aggressive accounting practises. It is suggested that these cases involve specific accounting standards that require increased judgement from management. In order to gain a broader view of the extent that companies manage earnings, this thesis examines the distribution of earnings among thresholds such as zero earnings and earnings decreases. This thesis documents evidence of unusually low frequencies of small decreases in earnings and small losses and unusually high frequencies of small increases in earnings and small positive earnings. Additional evidence suggests that three components of earnings, cash flow from operations, changes in working capital and discretionary accruals, are used to achieve increases in earnings. Finally, this thesis presents evidence of the characteristics of firms that manipulate earnings and proposes a model for detecting earnings manipulation. Companies found to manipulate earnings appear to have lower accrual quality, declining performance, weaker corporate governance structure, weaker balance sheet and increased leverage. The output of this investigation is a scaled logistic probability model for discriminating accounting manipulations, where higher values suggest a greater probability of manipulation.

Earnings Management and the Performance of UK Seasoned Equity Offerings

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Publisher :
ISBN 13 :
Total Pages : 361 pages
Book Rating : 4.:/5 (642 download)

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Book Synopsis Earnings Management and the Performance of UK Seasoned Equity Offerings by : Abdullah Muhammad Iqbal

Download or read book Earnings Management and the Performance of UK Seasoned Equity Offerings written by Abdullah Muhammad Iqbal and published by . This book was released on 2002 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comparative Research on Earnings Management, Corporate Governance, and Economic Value

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Publisher : IGI Global
ISBN 13 : 1799875989
Total Pages : 433 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Comparative Research on Earnings Management, Corporate Governance, and Economic Value by : Vieira, Elisabete S.

Download or read book Comparative Research on Earnings Management, Corporate Governance, and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Real Earnings Management in UK Private and Public Firms

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Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Real Earnings Management in UK Private and Public Firms by : Jesper Haga

Download or read book Real Earnings Management in UK Private and Public Firms written by Jesper Haga and published by . This book was released on 2018 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes real earnings management among privately held versus publicly listed firms. Our first finding is that public firms engage in more earnings management through operating activities. When a clear incentive to manage earnings in a specific direction is present we continue to find that public firms manage their earnings more than private firms. We reason that capital market pressure and ownership characteristics drive our results. Additional analyses reveal that public firms employ more real earnings management as a proportion of the total earnings management strategy. Furthermore, we find that mitigating factors of real earnings management have stronger impact in public firms. This study contributes to literature on non-accrual earnings management and to the broader understanding about the private vis-à-vis public firm reporting and operating behavior. Finally, we contribute by identifying an important societal cost of stock market listing, which is the increase in potentially value-destroying real earnings management.

Accrual and Real-based Earnings Management and the Market Performance of UK Acquirers

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (892 download)

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Book Synopsis Accrual and Real-based Earnings Management and the Market Performance of UK Acquirers by : Talie S. Kassamany

Download or read book Accrual and Real-based Earnings Management and the Market Performance of UK Acquirers written by Talie S. Kassamany and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management Practice in UK Mergers and Acquisitions

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)

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Book Synopsis Earnings Management Practice in UK Mergers and Acquisitions by : Prabhu Sri Nilanga Udawatte

Download or read book Earnings Management Practice in UK Mergers and Acquisitions written by Prabhu Sri Nilanga Udawatte and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Investigation of Accrual-based Earnings Management in the UK.

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (134 download)

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Book Synopsis An Investigation of Accrual-based Earnings Management in the UK. by : Fatema Aljalahma

Download or read book An Investigation of Accrual-based Earnings Management in the UK. written by Fatema Aljalahma and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Real Earnings Management Activities, Meeting Earnings Benchmarks and Future Performance

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis Real Earnings Management Activities, Meeting Earnings Benchmarks and Future Performance by : Basiem Al-Shattarat

Download or read book Real Earnings Management Activities, Meeting Earnings Benchmarks and Future Performance written by Basiem Al-Shattarat and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management Constraints in the UK and the US

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (112 download)

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Book Synopsis Earnings Management Constraints in the UK and the US by : Ghada Mohamed Mokhtar Gaber Abdelwahed

Download or read book Earnings Management Constraints in the UK and the US written by Ghada Mohamed Mokhtar Gaber Abdelwahed and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earning Management and Corporate Governance Around UK Rights Issues

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Earning Management and Corporate Governance Around UK Rights Issues by : Abdullah Iqbal

Download or read book Earning Management and Corporate Governance Around UK Rights Issues written by Abdullah Iqbal and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the relation between corporate governance and earnings management around UK rights issues. We examine the effect of board structure, ownership structure, adviser structure, and capital structure on discretionary current accruals -- a proxy for earnings management -- for a sample of size-controlled rights issuers. We choose rights issues as a context in which firms have particular incentives to manage earnings. Our results suggest that firms with higher debt to equity ratios, with lower proportions of non-executive directors, or with no large block owner, are more likely to use discretionary current accruals to manipulate earnings around rights issues. Similar research can be conducted around other equity issuing methods such as open offers and around other major corporate events such as initial public offerings. Our evidence contributes to an understanding of corporate governance and has practical implications for stakeholders. It suggests that investors can rely more on the financial disclosures of firms with lower debt to equity ratios, higher proportions of outside directors, and with a large blockholder. Regulators may propose that firms undertaking corporate events such as equity offerings should follow best corporate governance practices to enhance investor confidence. This study is the first to investigate the corporate governance mechanisms in place to check opportunistic earnings management around specific corporate events for the UK market.

Earnings Management Practice in UK Mergers and Acquistions

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (972 download)

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Book Synopsis Earnings Management Practice in UK Mergers and Acquistions by : Prabhu Sri Nilanga Udawatte

Download or read book Earnings Management Practice in UK Mergers and Acquistions written by Prabhu Sri Nilanga Udawatte and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management in the UK

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Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Earnings Management in the UK by : Sebastian Bos

Download or read book Earnings Management in the UK written by Sebastian Bos and published by . This book was released on 2017 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper examines the relationship between share ownership by boards of British stock exchange listed companies and accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company Law and the institutional governance framework.We specifically model nonlinear relationships between the equity stakes owned by executive directors and discretionary accruals to account for managerial alignment-incentive and entrenchment at different levels of share ownership. To explain the nonlinear relationship, we discuss the UK institutional governance framework and highlight key regulatory thresholds. Piecewise linear regressions test the impact of these key regulatory thresholds on the earnings management-ownership relationship. We find that share ownership by executive directors has a significant impact on the level of discretionary accruals. The relationship is negative when the equity stakes of executive directors are below the 5% threshold of the ABI dilution limit and sections 376-378 of Companies Act 1985. Earnings management increases above 5% and below 10% of share ownership by executives. Once the 10% equity threshold of section 209 of Companies Act 1948 is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that equity ownership by non-executive directors mitigates earnings management practice of British companies.

Earnings Management

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Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Earnings Management around UK Open Offers

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Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Earnings Management around UK Open Offers by : Susanne Espenlaub

Download or read book Earnings Management around UK Open Offers written by Susanne Espenlaub and published by . This book was released on 2008 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the long run operating and stock price performance of UK open offer firms in the context of the earnings management hypothesis. We find that in the pre-offer period offer firms report significant improvements in their operating performance unrelated to cash flow performance. Results on return performance show that offer firms outperform various benchmarks in the pre-offer year but underperform up to four years after the offer. Regression results show that pre-offer discretionary current accruals predict the long-run post-offer return underperformance but do not predict the short-run reaction to SEO announcements. Our findings are more consistent with the earnings management hypothesis than with either the timing hypothesis or the managerial response hypothesis and suggest that investors do not take full account of the information available at the time of open offers.

The Impact of IFRS on Earnings Management in the UK.

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Impact of IFRS on Earnings Management in the UK. by : Bo Sun

Download or read book The Impact of IFRS on Earnings Management in the UK. written by Bo Sun and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Three Essays on Earnings Management

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis Three Essays on Earnings Management by : Kōstas Pappas

Download or read book Three Essays on Earnings Management written by Kōstas Pappas and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: