The Determinants of Earnings Management in Developing Countries

Download The Determinants of Earnings Management in Developing Countries PDF Online Free

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

DOWNLOAD NOW!


Book Synopsis The Determinants of Earnings Management in Developing Countries by : Charfeddine Lanouar

Download or read book The Determinants of Earnings Management in Developing Countries written by Charfeddine Lanouar and published by . This book was released on 2020 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the factors that determine earnings management in emerging countries through the example of Tunisia. The empirical analysis is conducted by dividing the factors into two principal group -- incentive group and constraint group -- and by using data of 19 Tunisian listed companies collected from the Tunisian stock exchange for the period 2003-2009. To estimate discretionary accruals, three models, namely, Dechow et al. (1995) (modified Jones model), Kothari et al. (2005) and Raman and Shahrur (2008), have been used. In order to test for determinants of earning management, the residuals of these models (discretionary accruals) are regressed on a set of explanatory variables that are hypothesized to have an impact on earnings management. Empirical analysis reveals that on the whole, the results seem to depend on the model used to estimate the discretionary accruals. In particular, six (indebtedness, firm size, performance, cumulation of the managerial and the board chair roles, managerial propriety, and dividend policy) of the nine variables considered are found to significantly determine earnings management. In addition, empirical results show that three (firm size, cumulation of the managerial and the board chair roles, and managerial propriety) out of the six determinants do not have a sign as expected.

Determinants of Earnings Management

Download Determinants of Earnings Management PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis Determinants of Earnings Management by : Tesfaye Taddese Lemma

Download or read book Determinants of Earnings Management written by Tesfaye Taddese Lemma and published by . This book was released on 2014 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study seeks to investigate the determinants of firm level earnings management (EM) within the context of 44 countries around the world. A sample of 29 430 non-financial companies over the period 1996-2012 were analysed using a series of models that link firm-, industry-, and country-specific characteristics, on the one hand, and EM, on the other. We develop composite measures of accrual (A_EM) and real earnings management (R_EM) using principal component analysis (PCA). To estimate the model parameters we utilise three-stage least square (3SLS) procedures with seemingly unrelated regression (SUR). The study triangulates multiple theories to gain a deeper understanding of firm level EM behaviour and draw policy implications. We find that the nature of the nexus between firm-, industry-, and country-characteristics, on the one hand, EM activity, on the other, is a function of the measure of the EM construct and the reporting environment considered in the analysis. The findings signify that monitoring and reputational concerns, regulatory and market pressures, and information asymmetry issues are drivers behind firm level EM activity around the world.

Introduction to Earnings Management

Download Introduction to Earnings Management PDF Online Free

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

DOWNLOAD NOW!


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.

Detecting Earnings Management

Download Detecting Earnings Management PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.3/5 ( download)

DOWNLOAD NOW!


Book Synopsis Detecting Earnings Management by : Gary Giroux

Download or read book Detecting Earnings Management written by Gary Giroux and published by John Wiley & Sons. This book was released on 2004 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: ESSENTIAL TOOLS AND STRATEGIES FOR DETECTING MANIPULATION. As recent corporate scandals prove, corrupt companies can maintain a façade of financial success through manipulation and fraud almost to the day they file for bankruptcy. Fortunately, tools exists to detect aggressive earnings management. This timely book reviews the current environment, explains the tools that can be used to detect a manipulative financial environment, and introduces techniques for recasting financial information to get a truer economic picture. Brief cases reflecting a variety of companies provide a feel for evaluating public data and how earning management potential can be analyzed. In addition, an appendix features a complete earnings management detection checklist that can be used to conduct a thorough analysis of any corporation. Detecting Earning Management will help readers: Identify the incentive of management to manipulate earning to promote their own short-term interests. Evaluate the effectiveness of corporate governance to limit short-term manipulation and promote long-term success. Consider whether recent regulations, such as Sarbanes-Oxley, will limit future abuse. Review the major fraud techniques used in the recent and not-so-recent scandals. Identify the potential areas of manipulation and other sources of distortion and develop appropriate detection strategies. Understand the challenging areas that can distort financial reality such as acquisitions, derivatives, and special purpose entities.

Earnings Management

Download Earnings Management PDF Online Free

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

DOWNLOAD NOW!


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?

Finance, Financial Sector Policies, and Long-run Growth

Download Finance, Financial Sector Policies, and Long-run Growth PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4./5 ( download)

DOWNLOAD NOW!


Book Synopsis Finance, Financial Sector Policies, and Long-run Growth by : Asli Demirguc-Kunt

Download or read book Finance, Financial Sector Policies, and Long-run Growth written by Asli Demirguc-Kunt and published by World Bank Publications. This book was released on 2008 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: The first part of this paper reviews the literature on the relation between finance and growth. The second part of the paper reviews the literature on the historical and policy determinants of financial development. Governments play a central role in shaping the operation of financial systems and the degree to which large segments of the financial system have access to financial services. The paper discusses the relationship between financial sector policies and economic development.

The Determinants of Industrial-sector Earnings in a Developing Country

Download The Determinants of Industrial-sector Earnings in a Developing Country PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (596 download)

DOWNLOAD NOW!


Book Synopsis The Determinants of Industrial-sector Earnings in a Developing Country by : Jan Svejnar

Download or read book The Determinants of Industrial-sector Earnings in a Developing Country written by Jan Svejnar and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making It Big

Download Making It Big PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464815585
Total Pages : 178 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis Making It Big by : Andrea Ciani

Download or read book Making It Big written by Andrea Ciani and published by World Bank Publications. This book was released on 2020-10-08 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic and social progress requires a diverse ecosystem of firms that play complementary roles. Making It Big: Why Developing Countries Need More Large Firms constitutes one of the most up-to-date assessments of how large firms are created in low- and middle-income countries and their role in development. It argues that large firms advance a range of development objectives in ways that other firms do not: large firms are more likely to innovate, export, and offer training and are more likely to adopt international standards of quality, among other contributions. Their particularities are closely associated with productivity advantages and translate into improved outcomes not only for their owners but also for their workers and for smaller enterprises in their value chains. The challenge for economic development, however, is that production does not reach economic scale in low- and middle-income countries. Why are large firms scarcer in developing countries? Drawing on a rare set of data from public and private sources, as well as proprietary data from the International Finance Corporation and case studies, this book shows that large firms are often born large—or with the attributes of largeness. In other words, what is distinct about them is often in place from day one of their operations. To fill the “missing top†? of the firm-size distribution with additional large firms, governments should support the creation of such firms by opening markets to greater competition. In low-income countries, this objective can be achieved through simple policy reorientation, such as breaking oligopolies, removing unnecessary restrictions to international trade and investment, and establishing strong rules to prevent the abuse of market power. Governments should also strive to ensure that private actors have the skills, technology, intelligence, infrastructure, and finance they need to create large ventures. Additionally, they should actively work to spread the benefits from production at scale across the largest possible number of market participants. This book seeks to bring frontier thinking and evidence on the role and origins of large firms to a wide range of readers, including academics, development practitioners and policy makers.

Boards at Work : How Directors View their Roles and Responsibilities

Download Boards at Work : How Directors View their Roles and Responsibilities PDF Online Free

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

DOWNLOAD NOW!


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.

Research in Accounting in Emerging Economies

Download Research in Accounting in Emerging Economies PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 0857244523
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)

DOWNLOAD NOW!


Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin

Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Earnings Management in European Private Firms Versus Public Firms

Download Earnings Management in European Private Firms Versus Public Firms PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)

DOWNLOAD NOW!


Book Synopsis Earnings Management in European Private Firms Versus Public Firms by : Jingwen Yang

Download or read book Earnings Management in European Private Firms Versus Public Firms written by Jingwen Yang and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Routledge Companion to Auditing

Download The Routledge Companion to Auditing PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 pages
Book Rating : 4.1/5 (362 download)

DOWNLOAD NOW!


Book Synopsis The Routledge Companion to Auditing by : David Hay

Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Public Sector Accounting and Auditing in Europe

Download Public Sector Accounting and Auditing in Europe PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137461349
Total Pages : 443 pages
Book Rating : 4.1/5 (374 download)

DOWNLOAD NOW!


Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Principles of Statistical Inference

Download Principles of Statistical Inference PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 1139459139
Total Pages : 227 pages
Book Rating : 4.1/5 (394 download)

DOWNLOAD NOW!


Book Synopsis Principles of Statistical Inference by : D. R. Cox

Download or read book Principles of Statistical Inference written by D. R. Cox and published by Cambridge University Press. This book was released on 2006-08-10 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this definitive book, D. R. Cox gives a comprehensive and balanced appraisal of statistical inference. He develops the key concepts, describing and comparing the main ideas and controversies over foundational issues that have been keenly argued for more than two-hundred years. Continuing a sixty-year career of major contributions to statistical thought, no one is better placed to give this much-needed account of the field. An appendix gives a more personal assessment of the merits of different ideas. The content ranges from the traditional to the contemporary. While specific applications are not treated, the book is strongly motivated by applications across the sciences and associated technologies. The mathematics is kept as elementary as feasible, though previous knowledge of statistics is assumed. The book will be valued by every user or student of statistics who is serious about understanding the uncertainty inherent in conclusions from statistical analyses.

International Financial Reporting Standards and New Directions in Earnings Management

Download International Financial Reporting Standards and New Directions in Earnings Management PDF Online Free

Author :
Publisher : IGI Global
ISBN 13 : 1522578188
Total Pages : 342 pages
Book Rating : 4.5/5 (225 download)

DOWNLOAD NOW!


Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva

Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Communities in Action

Download Communities in Action PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309452961
Total Pages : 583 pages
Book Rating : 4.3/5 (94 download)

DOWNLOAD NOW!


Book Synopsis Communities in Action by : National Academies of Sciences, Engineering, and Medicine

Download or read book Communities in Action written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-04-27 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.

Earnings Quality

Download Earnings Quality PDF Online Free

Author :
Publisher : Research Foundation of the Institute of Chartered Financial Analysts
ISBN 13 : 9780943205687
Total Pages : 152 pages
Book Rating : 4.2/5 (56 download)

DOWNLOAD NOW!


Book Synopsis Earnings Quality by : Patricia M. Dechow

Download or read book Earnings Quality written by Patricia M. Dechow and published by Research Foundation of the Institute of Chartered Financial Analysts. This book was released on 2004-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: