Relevant bibliographies by topics / Accounting of Earnings

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Academic literature on the topic 'Accounting of Earnings'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Accounting of Earnings"

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Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (November 7, 2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of the quality of earning (earnings sustainability) of the company. The statistical population of this study is 123 companies that listed on Tehran Stock Exchange between 2009 and 2014. For testing the research hypothesis a multivariate regression analysis was used. The results of the research indicate a significant negative (invert) relation between accounting conservatism and earning's management on the quality of earnings.
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Yaghoobi, Horiye, Mohsen Moradi, and Mehdi Jabbari Nooghabi. "Effect of Employee Expenses on Usefulness of Accounting Information." International Journal of Accounting and Financial Reporting 1, no. 1 (March 21, 2015): 161. http://dx.doi.org/10.5296/ijafr.v5i1.7285.

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In this study, the employee expenses model and earnings model are compared in order to determine whether or not putting the employee expenses in the earning predictability models and high relevance of accounting information to stock value, increases usefulness of accounting information. We use the term ‘earnings model’ to refer to the consideration of earnings alone, for determining earnings predictability as well as value relevance. The term ‘employee model’ refers to the consideration of earnings and employee expenses in determining earnings predictability as well as value relevance. In this study, the cost of employees’ salary, which is shown under the heading of General and administrative expenses in the income statement, is the only monetary information that is available for us and relevance value is determined through the effectiveness of the models in determining stock returns. After applying these limitation, companies which were active in Tehran Stock Exchange from2003 to 2012 were chosen as the target population. The results showed that compared to earnings model, the employee expenses model provides a better prediction of the earnings but it isn’t a better model for predicting the stock relevance (related to the return of the stock).
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Jooste, Leonie. "Accounting ethics – an empirical investigation of managing short-term earnings." South African Journal of Economic and Management Sciences 13, no. 1 (May 4, 2011): 98–111. http://dx.doi.org/10.4102/sajems.v13i1.201.

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Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.
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Lestari, April, and Rakhmawati Oktavianna. "ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017." EkoPreneur 1, no. 2 (August 26, 2020): 169. http://dx.doi.org/10.32493/ekop.v1i2.6594.

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This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.
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Su, Steve Yu Shuo. "Volatility of accounting earnings." Accounting and Business Research 43, no. 5 (October 2013): 558–78. http://dx.doi.org/10.1080/00014788.2013.779204.

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Riduwan, Akhmad. "REALITAS DALAM CERMIN RETAK: LABA AKUNTANSI DALAM BINGKAI PENAFSIRAN PRAKTISI BISNIS NON-AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 16, no. 2 (February 8, 2017): 125. http://dx.doi.org/10.24034/j25485024.y2012.v16.i2.2302.

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Accounting earnings is one of many simbols (signs) in the financial statements used to representing certain reality in the communication space. The main aim of the study is to understand the interpretation of accounting earnings by non-accountants as business practitioners and its underlied accounting concepts. Informants in this study consist of business practitioners who work as financial managers, credit analysts, investment advisors and individual investors. Based on the critical-hermenetics approach, the result of this study gives an understanding that in the interpretation frame of non-accountants business practitioners, the reality represented by accounting earnings sign is not clear. Accounting earnings sign don’t represent the economic reality as well as financial reality, but just represent accounting reality easily modified by accountants through the financial accounting standards applied. Thus, the usefulness of accounting earnings information for each informant in the financial decision-making is low. Analogically, in the perspective of non-accountant business practitioners, reality represented by accounting earnings sign are not differ with the reality reflected from the surface of cracked mirror. The cracked mirror will reflect a distorted reality. In this case, a cracked mirror analogy is addressed to financial accounting standards that produce earnings information in which the referential reality is not easily understood.
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Paramita, Ratna Wijayanti Daniar. "THE WINDOW INFORMATION FOR INVESTOR ON ACCOUNTING PROFIT FORECASTING." JURNAL TERAPAN MANAJEMEN DAN BISNIS 3, no. 2 (October 30, 2017): 193. http://dx.doi.org/10.26737/jtmb.v3i2.315.

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<p>This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta) that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC). Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS).Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.</p>
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Ozili, Peterson K., and Erick Outa. "Bank earnings management using commission and fee income." Journal of Applied Accounting Research 20, no. 2 (May 13, 2019): 172–89. http://dx.doi.org/10.1108/jaar-02-2018-0030.

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Purpose The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy. Design/methodology/approach The authors employ the regression methodology to detect real earnings management. Findings The authors find that banks use CF income for income smoothing purposes and this behaviour persists during recessionary periods and in environments with stronger investor protection. The implication of the findings is that bank non-interest income which achieves diversification gains to banks is also used to manipulate reported earnings. Research limitations/implications The findings show that real earnings management is prevalent among banks in Africa. Further research into earnings management should examine real earnings management among non-financial firms in developing regions. Practical implications From an accounting standard setting perspective, the evidence suggests the need for national/international standard setters to adopt strict revenue recognition rules that ensure that banks or firms report the actual fees they make, and to discourage banks from delaying (or deferring) the collection of fee income to manage or smooth reported earnings opportunistically. Originality/value This study contributes to the positive accounting theory (PAT) literature which examines the accounting and non-accounting decisions that influence managers’ choice of accounting methods in financial reporting. Extending the PAT, the authors show that certain conditions can incentivize managers to engage in earning management such as during recessions and weak institutional quality or weak investor protection.
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Do, Nhung Hong, and Nha Van Tue Pham. "The Influence of Sustainable Earnings on Stock Price: Evidence from Publicly Listed Vietnamese Business Enterprises." Asian Academy of Management Journal of Accounting and Finance 16, no. 2 (December 23, 2020): 101–21. http://dx.doi.org/10.21315/aamjaf2020.16.2.5.

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Expected earnings and stock price are important determinants of investors’ decision. This research is conducted to estimate earnings persistence and examine the relationship between sustainable earnings on price-to-earning (P/E) ratio based on financial statements’ information of 631 publicly listed non-financial companies on Vietnam’s stock market, by using Ordinary Least Squares (OLS) and Logit function. The results show that earnings persistence depends on net operating assets growth, profit margin changes, operating asset turnover changes and past profitability. Besides, both the sustainable and unsustainable components of earnings growth are proved to empirically affect P/E ratio, even though investors underreact to sustainable earnings and overreact to unsustainable earnings. This study helps to improve investors’ perception of their future earnings, investment value and companies’ sustainable growth, particularly in the context of developing stock market of Vietnam which is full of market anomalies.
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Asri, Marselinus. "THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL." AJAR 2, no. 01 (May 7, 2019): 57–69. http://dx.doi.org/10.35129/ajar.v2i01.60.

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The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
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Dissertations / Theses on the topic "Accounting of Earnings"

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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first study to provide direct empirical evidence on the role of accruals in accounting conservatism. The thesis addresses the following issues. First, under conservative accounting, earnings-decreasing changes in performance measures (reflecting economic losses) that contain more accruals mean-revert more and earnings-increasing changes (reflecting economic gains) are persistent. Working capital accruals and special items are particularly strongly mean-reverting when they are earnings-decreasing. Depreciation accruals are persistent. Second, direct tests by earnings components show that operating cash flows exhibit low timeliness overall and, given that they contain no accruals, no asymmetry in reflecting bad news. Earnings figures with more accruals exhibit more asymmetry in reflecting bad news. Working capital accruals and special items are important in this asymmetry, but depreciation is not. Interestingly, good news results in a small earnings-decreasing charge, consistent with smoothing. Lagged tests on accruals reveal that bad news from as much as three previous periods is reflected in current earnings through special items, inconsistent with conservatism. Evidence indicates that conservatism is increasing through time. The sensitivity to good news has decreased over time. To capture these changes, higher-moments measures are developed. Third, the analysis by the sign of “bottom-line” earnings does not reveal any differences in reflecting good/bad news for the profit/loss firms. Separating earnings observations by sign of cash flow also reveals no differences. In contrast, separating observations by the sign of accruals (other than depreciation) reliably shows that the asymmetric timeliness is significantly higher in the negative-accruals groups, as expected. The accruals components determine this asymmetry, rather than the operating cash flow (or, earnings by itself). Finally, less conservative recognition rules lead to stronger responsiveness of earnings to bad news, as reflected in working capital accruals and special items. Asset-specific measures of conservative recognition rules reinforce these findings. A puzzling result is that operating cash flows reveal a significant asymmetric response to bad news in the group of observations where it is least-likely to be observed (low book to market). A selection of other results by size, industry, extremity of news, methods, accounting year-ends, market-wide returns, yields, method of estimation, etc., not only corroborates, but generally strengthens the results obtained.
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Izadi, Zadeh Darjezi Javad. "Interim accounting earnings and price momentum." Thesis, University of Sussex, 2012. http://sro.sussex.ac.uk/id/eprint/43336/.

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We know that managers may use their discretion by structuring transactions that can alter financial reports in order to persuade stockholders in their interpretation of the underlying economic performance of the company. The study reported in this thesis examines such earnings discretion in the six monthly interim reports issued by listed firms in the UK, and investigates the relationship between estimates of earnings manipulation and the market pricing of the firm's shares. This is tested by examining whether managers use their discretion to sustain earnings trends in the case of ‘winner' firms, i.e. those that are in the upper range of prior returns, and likewise to keep a negative trend in ‘loser' firms, those in the lower range of prior returns. Specifically, momentum portfolios are formed based on past six-month returns and tested for differences in future six-month earnings management, as measured by discretionary current accruals in six month interim reporting periods. The results suggest that discretionary current accruals are significantly associated with past returns for winner more than loser firms, and hence that past returns may contribute to the explanation of future earnings management, the behaviour being consistent with appearing either to persist as winners or to turn losers around
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Siagian, Ferdinand Tumindi. "Earnings manipulation and the association between CEO bonus and accounting earnings /." view abstract or download file of text, 2002. http://wwwlib.umi.com/cr/uoregon/fullcit?p3061966.

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Thesis (Ph. D.)--University of Oregon, 2002.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 58-59). Also available for download via the World Wide Web; free to University of Oregon users.
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Pimentel, Renê Coppe. "Accounting earnings properties and determinants of earnings response coefficient in Brazil." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30012010-095104/.

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A fundamental issue at the interface of economics, finance, and accounting involves the relation between a firm\'s reported earnings and its stock returns. The lack of research in this field using Brazilian data and the limitations of previous research in terms of time-series data (small length available) motivates the present research. In addition, the practical justification of this research is that time-series properties of accounting earnings and the determinants of Earnings Response Coefficient (ERC) have a direct application in earnings forecasting and the valuation process. Based on this, the general objectives of this dissertation are to analyse the earnings time-series properties and to find the economic determinants of ERC in Brazil. Consequently, this dissertation is divided into three main sections/studies: (1) An analysis of the time-series properties of accounting earnings and the long-term relationship among price, return and earnings; (2) An analysis of the relevance and significance of ERC for individual companies and pooled data; and, (3) Elucidation of the economic determinants of ERC in Brazil. In order to achieve these objectives, quarterly and annual data were gathered and analysed. The quarterly sample is composed by 71 firms with quarterly data from the first quarter of 1995 until first quarter of 2009 (57 time-observations), and the annual sample is composed by 61 firms and annual observations from 1995 to 2008 (14 time-observations). Two measures of accounting earnings (SEPS and UNEPS) and two measures of stock returns (RET and ARET) were used. Additionally, proxies of systematic risk (BETA), expected economic growth opportunity (GRO), leverage (LEV), risk-free interest rate (INTER) and size (SIZE) were used as measures of the economic determinant of ERC. In each study, the two different measures of earnings and returns resulted in a combination of four functional models (regressions), in an annual and a quarterly basis. These models were estimated into firm-specific level and pooled data by using different methods (OLS and GLS); these varieties of designs, periodicity and estimations provide a robust analysis. The results of the first study show that earnings present, for most firms, stationarity series and seasonal fluctuation. The evidence also suggests that the accounting earnings in Brazil follow an auto-regressive model AR(1). Test results indicate long-term relationships between earnings and prices/returns, although, it is not possible to robustly infer about the Granger causality direction since a general behaviour was not identified. The second study indicates that for annual and quarterly firm-specific regressions between earnings and stock returns, only a few companies presented a significant relationship. However, the annual pooled analysis presents positive and significant coefficients, and contemporaneous observations (at t level) seem to fit better in the models than the lagged variable of return. Cross-sectional weight in the panel aggregates some refinement to the models in terms of significance and explanatory power. In the quarterly pooled regressions, coefficients with statistical significances were found; nevertheless, these regressions report an extremely low or nonexistent explanatory power, suggesting a slight relationship between the variables. The results of the third study show that systematic risk, interest rates and size significantly explain cross-sections and intertemporal variations of ERC according to previous hypothesis. On the other hand, differently from what has been hypothesized, expected economic growth and leverage do not significant explain cross-section variations of ERC in Brazil. Since the interest rate level in Brazil is higher than those in developed countries and given that interest rate levels affect both earnings and discount rate, the regressions presented different signals according to the proxy for return used. Finally, it is possible to conclude that, by including the significant factors noted above, the empirical specification of the earnings-returns relation is significantly improved, however, given some contrasting results presented here, this dissertation advocates for further research in this field.
Um desafio fundamental que interliga economia, finanças e contabilidade envolve a relação entre lucros contábeis divulgados e o retorno das ações. A falta de pesquisa nesta área utilizando dados brasileiros e a limitação das pesquisas anteriores devido à falta de séries temporais adequadas (as séries disponíveis são curtas) motivam a presente pesquisa. Adicionado a isso, uma justificativa pragmática é que a propriedade temporal dos lucros contábeis e os determinantes do Coeficiente de Resposta ao Lucro (ERC) têm aplicação direta na previsão de lucros e em processos de valuation. Baseado nisso, o objetivo geral desta tese é analisar as propriedades estocásticas do lucro contábil e encontrar os determinantes econômicos do ERC no Brasil. Para isso, a tese está dividida em três seções/estudos: (1) Análise as propriedades dos lucros contábeis e a relação de longo prazo entre preço das ações, retorno e lucros; (2) Análise a relevância e significância do ERC por empresa e em dados agrupados (pooling); e, (3) Teste dos determinantes econômicos do ERC. Para atingir tais objetivos, dados trimestrais e anuais foram coletados e analisados. A amostra trimestral é composta por 71 empresas entre o 1º trimestre de 1995 e o 1º trimestre de 2009 (57 observações trimestrais) e a amostra anual é composta por 61 empresas com observações anuais entre 1995 a 2008 (14 observações anuais). Duas medidas para lucro contábil (SEPS e UNEPS) e duas medidas de retorno das ações (RET e ARET) foram utilizadas. Adicionalmente, proxies para risco sistemático (BETA), oportunidades de crescimento econômico esperado (GRO), alavancagem (LEV), taxa de juros livre de risco (INTER) e tamanho (SIZE) foram utilizadas como medidas de determinantes econômicos do ERC. Em cada estudo, as duas medidas de lucro e de retorno resultaram em uma combinação de quatro modelos funcionais (regressões), em uma base anual e uma trimestral. Tais modelos são estimados individualmente nas empresas e por agrupamento de dados (pooling) por meio de diferentes métodos (OLS e GLS); essa variedade de modelagem, periodicidade e estimação proporcionam uma análise mais robusta. Os resultados do primeiro estudo mostram que os lucros apresentam, para a maioria das empresas, séries estacionárias e com flutuações sazonais. As evidências também sugerem que os lucros no Brasil seguem um modelo autoregressivo de ordem um - AR(1). Os resultados dos testes indicam a existência de relacionamento de longo prazo entre lucro e retorno, no entanto, não é possível inferir de forma robusta sobre a direção da causalidade de Granger visto que não foi encontrada uma tendência geral para os dados. O segundo estudo indica que poucas empresas apresentaram regressões com coeficientes significantes. No entanto, a análise com dados agrupados apresenta coeficientes positivos e significantes, sendo que as observações em períodos similares (no nível t) aparentam melhor adequação do que variável de retorno defasada. Atribuição de peso em variação transversal (cross-sectional) no painel de dados agrega maior refinamento nos modelos em termos de significância e poder explicativo. Nas regressões trimestrais agrupadas, coeficientes com significância estatística foram encontrados; entretanto, essas regressões indicam um poder explicativo extremamente baixo ou inexistente, sugerindo um pequeno relacionamento entre as variáveis. Os resultados do terceiro estudo mostram que risco sistemático, taxa de juros e tamanho explicam com significância estatística as variações temporais e transversais do ERC de acordo com hipóteses prévias. Por outro lado, diferentemente do hipotetizado por estudos anteriores, oportunidades de crescimento econômico esperado e alavancagem não explicam com significância as variações transversais do ERC no Brasil. Visto que a taxa de juros no mercado brasileiro é significativamente maior do que em países desenvolvidos e que a taxa de juros afeta tanto a geração de lucros quanto a taxa de desconto, a regressões apresentaram sinais diferentes de acordo com a proxy de retorno utilizada (RET ou ARET). Finalmente é possível concluir que, ao incluir os fatores estatisticamente significantes, apresentados acima, a especificação empírica da relação lucro/retorno é significativamente melhorada, entretanto, considerando que alguns resultados contraditórios foram verificados, esta tese advoga por maiores pesquisas neste campo.
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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.

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Liang, Yi. "Essays in Accounting Regulation and Earnings Management." Research Showcase @ CMU, 2015. http://repository.cmu.edu/dissertations/513.

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Chan, Ling-Ching. "Accounting conservatism, earnings quality, and firm valuation." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629937.

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This thesis explores the relation between conservatism and earnings quality, and its economic consequences. The principle of conservatism has played an important role in dealing with uncertainties in the process of financial reporting. In the past ten years, substantial market-based accounting research has been devoted to the study of conservatism but few studies have attempted to examine how the nature of conservatism affects earnings quality from an information perspective and whether conservative accounting provides information that is useful in helping investors make investment decisions. The present work provides UK evidence on the relation between accounting conservatism and several earnings attributes and on how this relation affects investors' required rates of return. It comprises three major pieces of empirical work. First, I investigate the effect of earnings components--cash flow from operations, operating and non-operating accruals--on earnings conservatism using three different regression models. These are the augmented forward and reverse return--earnings regressions, and the earnings persistence regressions. The results show that non-operating accruals has the most significant effect on estimates of conservatism in all three models. Second, I examine the association between ex-ante/ex-post conservatism and several earnings characteristics: the value-relevance, informativeness, persistence, and predictability of reported earnings. These earnings attributes are important determinants of earnings quality from an information perspective and greater values of these earnings attributes imply that reported earnings are more useful for decision-making purposes. The results show that ex-ante (balance sheet) conservatism has a positive relation with earnings quality. However, there is no direct relation between ex-post (earnings) conservatism and earnings quality, and extreme ex-post conservatism may undermine the quality of reported earnings. Third, I examine how the relation between conservatism and earnings quality affects investors' required rates of return. I find that higher ex-ante conservative earnings are related to lower costs of equity capital and that there is no significant relation between ex-post conservatism and investors' required rates of returs. Based on the findings in this thesis, I conclude that accounting conservatism is an essential concept in financial reporting and that investors understand the nature of conservatism and price firm value rationally.
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Chen, Keji. "Earnings aggregatiion and valuation." The Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc_num=osu1059674409.

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Wang, X. (Xin). "Earnings management to meet analysts’ forecasts." Master's thesis, University of Oulu, 2016. http://urn.fi/URN:NBN:fi:oulu-201606082469.

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The object of this thesis is to investigate the tool of earnings management firms use to meet analysts’ forecasts and then provide evidence for setting slightly meet and slightly miss as indicator of earnings management. Managers have sort of incentives to meet analysts’ forecasts. In the prior literature, managers have more motivations to meet analysts’ forecasts through earnings management than real activities. I argue that managers will manipulate discretionary accruals in order to beat analysts’ forecasts. And I also argue that slightly meet and slightly miss could be an indicator of earnings management. In the empirical examination, I use discretionary accrual as proxy of earnings management and recalculate it using Jones (1991). Meet analysts’ forecasts are calculated as the difference between actual EPS and forecasts EPS. A frequency test of Meet is presented as well. The result show: (1) Frequency table gives a higher frequency in slightly beat analysts’ forecasts than other situations. (2) A significant positive correlation between slightly meet and miss and discretionary accrual, which capture that if firm try to get close to analysts’ forecast, the discretionary accruals will inceases. This significant correlation also gives strong support to set slightly meet and miss as an indicator of earnings management.
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Pae, Jinhan. "Earnings management and its impact on the information content of earnings and the properties of analysts forecasts." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0023/NQ38951.pdf.

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Books on the topic "Accounting of Earnings"

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Lacina, Michael John. Accounting conservatism, firm growth, earnings persistence, and earnings-based valuation. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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Francis, Jennifer. Earnings quality. Boston: Now, 2008.

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McEwen, Ruth Ann. Earnings per share. Washington, D.C: Tax Management Inc., 2007.

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International Accounting Standards Committee. Earnings per share: Proposed international accounting standard. London: International Accounting Standards Committee, 1996.

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Chang, james Jinho. The Decline in value relevance of earnings and book values. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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Al-Debi'e, Mamoun Moh'd. The explanatory power of earnings and non-earnings accounting numbers for stock returns. Manchester: University of Manchester, 1997.

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Ghosh, Jyoti. Earnings per share: A commentary on FRS 14. London: Gee, 1998.

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Giroux, Gary. Earnings Magic and the Unbalance Sheet. New York: John Wiley & Sons, Ltd., 2006.

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Earnings management: An executive perspective. Mason, Ohio: Thomson, 2005.

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Jennings, Robert H. Reaction of financial analysts to management earnings forecasts. Charlottesville, Va. (P.O. Box 3665, Charlottesville 22903): Financial Analysts Research Foundation, 1985.

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Book chapters on the topic "Accounting of Earnings"

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Menicucci, Elisa. "Fair Value Accounting and Earnings Quality." In Earnings Quality, 107–37. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_5.

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Menicucci, Elisa. "IAS/IFRSs, Accounting Quality and Earnings Quality." In Earnings Quality, 83–105. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_4.

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Dodge, Roy. "Earnings per share." In The Concise Guide to Accounting Standards, 13–18. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_3.

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Soybel, Virginia Earll. "Analyzing Business Earnings." In The Portable MBA in Finance and Accounting, 39–99. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118257494.ch3.

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Amel-Zadeh, Amir, and Geoff Meeks. "Earnings forecasts accompanying a bid." In Accounting for M&A, 142–71. Abingdon, Oxon; New York, NY: Routledge, 2020. | Series: Routledge studies in accounting: Routledge, 2020. http://dx.doi.org/10.4324/9780429326103-9.

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Chorafas, Dimitris N. "Creative Accounting, EBITDA, and Core Earnings." In Management Risk, 40–57. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403948106_3.

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Meeks, Geoff, and J. Gay Meeks. "Managing earnings through M&A." In Accounting for M&A, 172–88. Abingdon, Oxon; New York, NY: Routledge, 2020. | Series: Routledge studies in accounting: Routledge, 2020. http://dx.doi.org/10.4324/9780429326103-10.

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Zhang, Guochang. "An Evaluation of the Return-Earnings Research." In Accounting Information and Equity Valuation, 171–90. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-8160-7_10.

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Hu, Nanwei, Qiang Cao, Lulu Zheng, and Tingyong Zhong. "Income Tax Planning and Earnings Management." In The Routledge Companion to Accounting in China, 240–57. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-15.

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Xing, Liquan, Hanwen Chen, and Haiyan Zhou. "Product Market Competition and Earnings Quality." In The Routledge Companion to Accounting in China, 82–103. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-7.

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Conference papers on the topic "Accounting of Earnings"

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Xusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.

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Sunarto, Herry, Etty Murwaningsari, and Sekar Mayangsari. "The Effect of Earnings Aggressiveness, Income Smoothing, Earnings Transparency on Cost of Equity with Earnings informativeness As Moderating." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.80.

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Amir, Mr. "Deconstruction of Accounting Earnings With Sharia Concept." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.86.

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Shiah-Hou, Shin-Rong, and Yen-Ju Huang. "Analyst Characteristics and Earnings Management." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.33.

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Nasution, Doli Martua, and Aria Farah Mita. "Value Relevance, Earnings Management, and Related Party Transactions." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.48.

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"Earnings Management and Accounting Standards of Listed Companies." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.20.

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Wulansari, Betty, Ridoni Fardeni Harahap, and Satia Nur Maharani. "Employee Stock Option Plan (ESOP) Effect on Earnings Management." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.033.

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Indriana Trilestari, Dian, and Vidi Arini Yulimar. "Corporate Governance Mechanism, Company Size, and Earnings Management." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af114.

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Jirásková, Simona, and Tereza Miková. "Earnings management focused on tax planning." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.12.

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Puspa, Rachel, and Desi Adhariani. "Does the Gender of CEOs and CFOs Affect Earnings Management?" In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.29.

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Reports on the topic "Accounting of Earnings"

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Ferreira, Francisco H. G., Sergio P. Firpo, and Julián Messina. Ageing Poorly?: Accounting for the Decline in Earnings Inequality in Brazil, 1995-2012. Inter-American Development Bank, March 2017. http://dx.doi.org/10.18235/0000655.

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Hamermesh, Daniel, and Stephen Donald. The Effect of College Curriculum on Earnings: Accounting for Non-Ignorable Non-Response Bias. Cambridge, MA: National Bureau of Economic Research, October 2004. http://dx.doi.org/10.3386/w10809.

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Caballero, Ricardo, Emmanuel Farhi, and Pierre-Olivier Gourinchas. Rents, Technical Change, and Risk Premia: Accounting for Secular Trends in Interest Rates, Returns on Capital, Earning Yields, and Factor Shares. Cambridge, MA: National Bureau of Economic Research, February 2017. http://dx.doi.org/10.3386/w23127.

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