Internal Governance And Real Earnings Management

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Internal Governance and Real Earnings Management

Author : Qiang Cheng
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Internal Governance and Real Earnings Management by : Qiang Cheng

Download or read book Internal Governance and Real Earnings Management written by Qiang Cheng and published by . This book was released on 2015 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives' horizon incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives' horizon and influence. The results are robust to alternative measures of internal governance and to various approaches used to address potential endogeneity including a difference-in-differences approach. In cross-sectional analyses, we find that the effect of internal governance is stronger for firms with more complex operations where key subordinate executives' contribution is higher, is enhanced when CEOs are less powerful, is weaker when the capital markets benefit of meeting or beating earnings benchmarks is higher, and is stronger in the post-SOX period. This paper contributes to the literature by examining how internal governance affects the extent of real earnings management and by shedding light on how the members of the management team work together in shaping financial reporting quality.

The Effect of Corporate Governance on Management's Real Earnings Management Decisions

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

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Book Synopsis The Effect of Corporate Governance on Management's Real Earnings Management Decisions by : Yaser Youssif

Download or read book The Effect of Corporate Governance on Management's Real Earnings Management Decisions written by Yaser Youssif and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

Author : Joshua Ronen
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?

What is the Relationship Between REIT Governance and Earnings Management?

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

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Book Synopsis What is the Relationship Between REIT Governance and Earnings Management? by : Paul Anglin

Download or read book What is the Relationship Between REIT Governance and Earnings Management? written by Paul Anglin and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The empirical corporate finance literature claims that better corporate governance constrains earnings management, while others argue that the unique legal and reporting structure of REITs may reduce the need for such internal corporate governance. Using a sample of publicly traded REITs for the 2004-2008 time period, we examine the relationships amongst corporate governance, accruals earnings management, manipulation of Funds from Operations (FFO), and real earnings management. We find that corporate governance quality is unrelated to accruals earnings management and manipulation of FFO. At first glance, the findings suggest that managers need less internal oversight because of the more transparent reporting structure of REITs. However, we document that REITs engage in significant real activities manipulation for earnings management purposes. Our empirical findings further show that corporate governance characteristics, in particular board size, independence, number of board meetings and audit committee financial expertise, are essential for constraining such activities. Finally, by focusing on a subset of REITs that act in ways which previous research has identified as more susceptible to earnings management activities, we demonstrate that good corporate governance effectively reduces accruals earnings management and manipulation of FFO for these REITs. Overall, our findings indicate that, despite the unique legal and reporting structure, REITs engage in certain forms of earnings management, and that the ability for REITs to manipulate earnings is reduced when corporate governance is more effective.

Artificial Intelligence for Sustainable Finance and Sustainable Technology

Author : Abdalmuttaleb M. A. Musleh Al-Sartawi
Publisher : Springer Nature
ISBN 13 : 3030934640
Total Pages : 637 pages
Book Rating : 4.0/5 (39 download)

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Book Synopsis Artificial Intelligence for Sustainable Finance and Sustainable Technology by : Abdalmuttaleb M. A. Musleh Al-Sartawi

Download or read book Artificial Intelligence for Sustainable Finance and Sustainable Technology written by Abdalmuttaleb M. A. Musleh Al-Sartawi and published by Springer Nature. This book was released on 2022-01-01 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book shows latest research on artificial intelligence for sustainable technology. ICGER 2021 was organized by the Accounting, Finance and Banking Department at Ahlia University, Bahrain, and was conducted on the 15th and 16th of September. The strategic partners included the University of Jordan, the Bahrain Economists Society, the Association of Chartered Certified Accountants: ACCA, Al-Barka Banking Group and the International Computer Auditing Education Association: ICAEA . The theme of the ICGER 2021 centered around artificial intelligence for sustainable finance and sustainable technology. Accordingly, the papers presented at the conference provided a holistic view of sustainable finance, sustainability, AI, financial technology, cybersecurity, blockchain, CSR, and governance. This book, unlike ever before, brings together intelligence applications of new technologies and the sustainability requirements in the era of the digital economy, with special attention given to the opportunities, challenges, for education, business growth, and economic progression of nations which will help societies (economists, financial managers, engineers, ICT specialists, digital managers, data managers, policymakers, regulators, researchers, academics, and students) to better understand, use, and control AI applications and financial technologies to develop future strategies and to achieve sustainable development goals.

The Effect of Internal Governance on Earnings Quality

Author : Trung Pham
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)

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Book Synopsis The Effect of Internal Governance on Earnings Quality by : Trung Pham

Download or read book The Effect of Internal Governance on Earnings Quality written by Trung Pham and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation examines the impact of internal governance on firms' earnings quality. Analytically developed by Acharya et al. (2011), internal governance is the checks-and-balances imposed by subordinates on the CEO, forcing the CEO to focus on the firm's long-term value. While there is a burgeoning literature on the impact of internal governance on various dimensions of firm performance such as investment and innovation efficiency, there is a lack of understanding about how internal governance affects the quality of reported accounting numbers. Given the importance of earnings quality for decisions such as investment, I investigate whether the above-mentioned bottom-up governance mechanism has any influence upon the quality of earnings. Specifically, I focus on the impact of internal governance on firms' earnings persistence, earning smoothness, accruals quality, internal control weaknesses, and financial restatements. Based on samples for the 2004-2018 period, I document that firms with effective internal governance have higher quality earnings. This finding is robust to firm- and year-fixed effects, an alternative measure of internal governance effectiveness, and additional control variables related to corporate governance. Additionally, I find some evidence that the impact of internal governance on earnings quality is weaker for firms with powerful or overconfident CEOs.This dissertation contributes to the literature on internal governance as well as the literature on earnings quality by documenting the effect of internal governance on earnings quality. The findings of this dissertation also have practical implications for various parties such as investors, financial analysts, auditors, management, and boards of directors.

Corporate Payout Policy

Author : Harry DeAngelo
Publisher : Now Publishers Inc
ISBN 13 : 1601982046
Total Pages : 215 pages
Book Rating : 4.6/5 (19 download)

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Book Synopsis Corporate Payout Policy by : Harry DeAngelo

Download or read book Corporate Payout Policy written by Harry DeAngelo and published by Now Publishers Inc. This book was released on 2009 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Payout Policy synthesizes the academic research on payout policy and explains "how much, when, and how". That is (i) the overall value of payouts over the life of the enterprise, (ii) the time profile of a firm's payouts across periods, and (iii) the form of those payouts. The authors conclude that today's theory does a good job of explaining the general features of corporate payout policies, but some important gaps remain. So while our emphasis is to clarify "what we know" about payout policy, the authors also identify a number of interesting unresolved questions for future research. Corporate Payout Policy discusses potential influences on corporate payout policy including managerial use of payouts to signal future earnings to outside investors, individuals' behavioral biases that lead to sentiment-based demands for distributions, the desire of large block stockholders to maintain corporate control, and personal tax incentives to defer payouts. The authors highlight four important "carry-away" points: the literature's focus on whether repurchases will (or should) drive out dividends is misplaced because it implicitly assumes that a single payout vehicle is optimal; extant empirical evidence is strongly incompatible with the notion that the primary purpose of dividends is to signal managers' views of future earnings to outside investors; over-confidence on the part of managers is potentially a first-order determinant of payout policy because it induces them to over-retain resources to invest in dubious projects and so behavioral biases may, in fact, turn out to be more important than agency costs in explaining why investors pressure firms to accelerate payouts; the influence of controlling stockholders on payout policy --- particularly in non-U.S. firms, where controlling stockholders are common --- is a promising area for future research. Corporate Payout Policy is required reading for both researchers and practitioners interested in understanding this central topic in corporate finance and governance.

Introduction to Earnings Management

Author : Malek El Diri
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.

Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria

Download Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria PDF Online Free

Author : Ademola Akinteye
Publisher : GRIN Verlag
ISBN 13 : 334607871X
Total Pages : 862 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by GRIN Verlag. This book was released on 2019-12-09 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measured by the reporting line of the holder of this role. In some sectors, the ingredients of strong corporate governance were missing thus suggesting a need for a more stricter regime of corporate governance to be implemented in these corporations.

The Effect of Investor Sentiment on Earnings Management

Author : Lin Chen (Ph.D.)
Publisher :
ISBN 13 :
Total Pages : 153 pages
Book Rating : 4.:/5 (132 download)

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Book Synopsis The Effect of Investor Sentiment on Earnings Management by : Lin Chen (Ph.D.)

Download or read book The Effect of Investor Sentiment on Earnings Management written by Lin Chen (Ph.D.) and published by . This book was released on 2020 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms' engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms' internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. For the first research question, the results are mixed depending on the proxy of investor sentiment. Specifically, when Michigan Consumer Confidence Index is used as the sentiment proxy, I find a significant and positive association between investor sentiment and the propensity of (1) AEM, (2) the overall measure of REM and (3) the specific REM mechanism through accelerating sales. However, when investor sentiment is proxied by the index developed by Baker and Wurgler (2006), I find no relation with the propensity of AEM and only a positive association with the propensity of REM through accelerating sales. Regarding the second research question, I find no evidence that either the strength of internal corporate governance mechanisms or quality of external auditors affect the association between investor sentiment and AEM. In terms of REM, the evidence is also mixed depending on which sentiment proxy is used.

An Examination of the Association Between Earnings Management and Type of Accounting Standards

Author : Yu Chen
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (958 download)

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Book Synopsis An Examination of the Association Between Earnings Management and Type of Accounting Standards by : Yu Chen

Download or read book An Examination of the Association Between Earnings Management and Type of Accounting Standards written by Yu Chen and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation examines the effects of types of accounting standards on earnings management from a global perspective. I examine the ability or inability of principles-based as well as rules-based accounting standards in curbing accruals earnings management and real activities earnings management. I also examine the roles played by internal corporate governance, audit quality and external corporate governance in this potential relationship between types of accounting standards and earnings management. The results show that under the condition of weak (strong) internal corporate governance, companies that use principles-based standards tend to engage in more (less) accruals earnings management compared with companies that use rules-based standards. Due to the substitution effect, companies that use principles-based standards tend to engage in less real activities earnings management compared with companies that use rules-based standards under the weak internal corporate governance condition. Similarly, high audit quality tends to curb both accruals earnings management and real activities earnings management no matter what types of accounting standards companies use. However, regardless of audit quality, companies that use rules-based standards engage less in accruals earnings management compared with those use principles-based standards. Furthermore, regardless of audit quality, companies that use rules-based standards engage more in real activities earnings management compared with those that use principles-based standards. These findings have important implications for investors, regulators and educators.

Management Control Systems

Author : Kenneth A. Merchant
Publisher : Pearson Education
ISBN 13 : 9780273708018
Total Pages : 876 pages
Book Rating : 4.7/5 (8 download)

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Book Synopsis Management Control Systems by : Kenneth A. Merchant

Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

Boards at Work : How Directors View their Roles and Responsibilities

Author : Philip Stiles
Publisher : OUP Oxford
ISBN 13 : 0191580937
Total Pages : 182 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis Boards at Work : How Directors View their Roles and Responsibilities by : Philip Stiles

Download or read book Boards at Work : How Directors View their Roles and Responsibilities written by Philip Stiles and published by OUP Oxford. This book was released on 2001-03-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Boards of directors are coming under increasing scrutiny in terms of their contribution in monitoring and controlling management, particularly in the wake of high-profile corporate frauds and failures, and also their potential to add value to organizational performance through involvement in the strategy process and through building relationships with key investors. Despite the importance of these issues, not only to organizations but also arguably to national competitiveness, the nature of board activity remains largely a black box, clouded by prescriptions, prejudices, and half-truths. This book responds to calls for greater scrutiny of boards of directors with an in-depth examination of directors of UK organizations, drawing on the accounts of directors themselves as to their roles, influence, and the potential and limits to their power. Much work on boards of directors has labelled the board as a rubber stamp for dominant management, and non-executive directors in particular have been variously described as poodles, pet rocks, or parsley on the fish. Such accounts are rooted in assumptions of board activity that are essentially adversarial in nature, and that the solution to the 'problem' of reconciling the interests of managers with those of shareholders is to increase the checks and balances available to the board of directors. The findings of this study show that boards, in many cases, are far more than passive rubber stamps for management and that non-executives are encouraged to act as trusted advisers to the executives and the chief executive, rather than solely monitors of executive activity. Boards are important mechanisms in maintaining the strategic framework of the organization through setting the boundaries of organizational activity. The potential of the board members, in particular the non-executives, to fulfil such a mandate depends on a number of factors, including ability, willingness to engage with the organizational issues, and the degree of knowledge they have relevant to the host firm. Above all, the degree of trust built between members of the board, and between the board and key external constituencies, is at the heart of effective board behaviour.

Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria

Author : Ademola Akinteye
Publisher :
ISBN 13 : 9783346078728
Total Pages : 868 pages
Book Rating : 4.0/5 (787 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by . This book was released on 2019-10-22 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measur

The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan

Author : Mohammed Ibrahim Idris Idris
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan by : Mohammed Ibrahim Idris Idris

Download or read book The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan written by Mohammed Ibrahim Idris Idris and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed in financial reports. Prior research sustains these predictions in developed markets such as in the US. However, institutional settings such as ownership structure and regulatory oversight bodies differ around the world and accordingly, the sustain ability of agency theory predictions might also differ. Further, little research differentiates between accruals and real activities earnings management in contexts such as the Jordanian where ownership is concentrated, investors' protection is weak and capital market is still evolving. Therefore, this study addresses these issues and investigates the validity of agency theory predictions concerning the effectiveness of ownership structure and external audit monitoring mechanisms in mitigating both accruals and real activities earnings management in Jordan. In this study, four measures of earnings management are estimated through the models of Kothari et al. (2005) and Roychowdhury (2006): Magnitudes of abnormal accruals are obtained from the former model and magnitudes of abnormal cash flow from operating activities, abnormal production costs and abnormal discretionary expenses are obtained from the latter model. As a result, four empirical models are constructed in which the estimated earnings management measures represent the dependent variables. Independent variables in each empirical model are the same and are classified into three categories: first, ownership structure variables include ownership concentration, controlling shareholders, institutional ownership and foreign ownership. The second category includes external audit quality measured by auditor size. Third, a set of control variables include board size, leverage, growth and firm size. These models are tested using the population of all manufacturing firms listed on Amman Stock Exchange over the period 2005 - 2008. The results reveal that controlling shareholders appear effective in constraining accruals manipulations, sales manipulations and production costs manipulations. As for manipulations in discretionary expenses, the results show that . only high levels of institutional ownership can effectively deter abnormal discretionary expenses. Moreover, contrary to the popular convention, the results suggest that non-big 5 auditors in Jordan who in fact mitigate abnormal accruals not big 5 auditors. Finally, no evidence is found supportive of the substitutive effect. That is, firms that are prevented from managing their earnings through accruals due to the enhanced scrutiny of non-big 5 auditors, do not resort to sales manipulations, production costs manipulations or discretionary expenses manipulations as substitutes to achieve desired levels of reported earnings. Given these findings, the present study provides understanding and extension for agency theory literature that focuses on earnings management in general and in emerging markets in particular. It highlights challenges to applicability of agency theory in emerging markets where corporate governance mechanisms are supposed to mitigate the practice of earnings management. As such, these fading's could be helpful to investors and other stakeholders in making rational contractual decisions, especially when such decisions involve non-owner- controlled firms. Finally, Amman Stock Exchange could impose the corporate governance codes that actively promote internal corporate governance mechanisms to restrain accruals and real activities earnings management.

Governance and Sustainability

Author : David Crowther
Publisher : Emerald Group Publishing
ISBN 13 : 1800431538
Total Pages : 178 pages
Book Rating : 4.8/5 (4 download)

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Book Synopsis Governance and Sustainability by : David Crowther

Download or read book Governance and Sustainability written by David Crowther and published by Emerald Group Publishing. This book was released on 2020-10-21 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.

Corporate Governance and Earnings Quality

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

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Book Synopsis Corporate Governance and Earnings Quality by : Zabihollah Rezaee

Download or read book Corporate Governance and Earnings Quality written by Zabihollah Rezaee and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The present paper examines the association between corporate governance and earnings quality using the Corporate Governance in Finance (CGF) Index in China. Using a sample of 4,455 Chinese firms for fiscal years 2012 and 2014, the paper finds that firms with a higher CGF Index and more effective internal control have higher earnings response coefficients, their earnings are more persistent and more predictable in determining future cash flow, and they engage less in accrual and real earnings management activities. The paper suggests that earnings quality for the sample of Chinese firms is linked to corporate governance and internal control measures, which has implications for firms in other emerging markets.