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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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Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (September 26, 2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.
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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies.
Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.
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Halim, Hansen, and Stevanus Pangestu. "Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba." E-Jurnal Akuntansi 30, no. 11 (November 28, 2020): 2922. http://dx.doi.org/10.24843/eja.2020.v30.i11.p16.
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The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial IPOs during 2014-2017 were taken as research sample. Afer a series of statistical analyses, we find that companies that went public committed both real and accrual earnings management to inflate income figures in their IPO year. Furthermore, we also find that accrual earnings management negatively affects earning persistence, whereas real earnings management positively affects earnings persistence.
Keywords: IPO; Earnings Management; Earnings Persistence, Go Public.
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Raka, Raka, and Sugi Suhartono. "KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Bina Akuntansi 5, no. 2 (July 31, 2018): 164–95. http://dx.doi.org/10.52859/jba.v5i2.8.
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This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management. The theory underlying this research is agency theory and positive accounting theory. Based on both theories, the conflict of interest that occurs between the owner and the manager where each will tend to emphasize personal interests or certain parties. The sample in this study consists of 93 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. Sampling was done by purposive sampling method. The data analysis technique used to test the hypothesis is Moderated Regression Analysis. The results of this study indicate earnings power, leverage, and firm size have a positive effect on earnings management. Institutional ownership weakens the effect of earning power on earnings management.
Keywords : Earning management, earning power, leverage, company size
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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.
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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.
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Eng, Li Li, and Thanyaluk Vichitsarawong. "Usefulness of Accounting Estimates." Journal of Accounting, Auditing & Finance 32, no. 1 (July 26, 2016): 123–35. http://dx.doi.org/10.1177/0148558x16657756.
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This is an exploratory study to examine the quality or usefulness of accounting estimates of companies in China and India over time. Specifically, we examine how well the accounting estimates are able to predict future earnings and cash flows during the period 2003-2013. The results for India indicate that the out-of-sample earnings and cash flow predictions derived are more accurate and more efficient in the more recent period (2010-2013) than the earlier period (2003-2006). In contrast, the out-of-sample earnings and cash flow predictions for China are generally more biased, less accurate, and less efficient. The results indicate abnormal returns earned on hedge portfolios formed on earnings (cash flow) predictions for India in the recent period. In contrast, none of the portfolios for China earn positive returns. The results suggest that the accounting estimates in India in recent years have become better predictors of future earnings and cash flow than accounting estimates in the earlier period. However, the accounting estimates in China are not relevant for predicting earnings and cash flows over the years in the sample period.
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Hartono, Jogiyanto. "THE RECENCY EFFECT OF ACCOUNTING INFORMATION." Gadjah Mada International Journal of Business 6, no. 1 (January 12, 2012): 85. http://dx.doi.org/10.22146/gamaijb.5536.
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This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980) that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989). Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992) belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence), the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis). The evidence for the recency effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises), the recency effect hypotheses are supported.
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Chen, Lucy Huajing, David M. Folsom, Wonsun Paek, and Heibatollah Sami. "Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings." Accounting Horizons 28, no. 2 (November 1, 2013): 233–60. http://dx.doi.org/10.2308/acch-50664.
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SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting. We also document that the pricing multiple on more conservative earnings is smaller than pricing multiples on less conservative earnings. Finally, we show that conditionally conservative earnings are less persistent than unconditionally conservative earnings, and the pricing multiple on earnings is smaller for conditionally conservative earnings than for unconditionally conservative earnings. Our results improve our understanding of the characteristics of conservatively reported earnings. JEL Classifications: M41; C23; D21; G38; N20
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Kristanti, Ika Neni. "MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI." Jurnal Ilmiah Akuntansi dan Keuangan 8, no. 2 (July 31, 2019): 68–80. http://dx.doi.org/10.32639/jiak.v8i2.298.
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Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model.
Keywords : earning management, motivation, measuring models
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Kusumawati, Synthia Madya, and Hyashinta Dyah P. "EARNING PERSISTENCE ON FIRM TAX DIFFERENCES AND FAMILY OWNERSHIP." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 1 (June 19, 2020): 103–15. http://dx.doi.org/10.31937/akuntansi.v12i1.1577.
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Abstract- Prior research find evidence consistent with the hypothesis that future earnings influenced by difference between accounting and fiscal earnings (book tax differences). Many investors forming expectations of future earnings information derived from the difference between fiscal and commercial earnings, there were some investors would satisfied to see small differences between fiscal and commercial earnings, otherwise have the opposite view. This study aim to investigate how book-tax difference and family ownership play a role in the persistence of earnings. The authors using a sample 692 firm years of Indonesian listed companies within 2011-2016, they estimate cross-sectional regressions of the proxy for book-tax differences and family ownership on earning persistence. The study found that current pre-tax earnings can predict future earnings and also firm years with large book-tax difference have less earnings persistence than firm years with small book tax difference. Further, this study found no evidence that family ownership have significant role in persistence of earnings.
Keywords: Earning Persistence, Future earnings, Pre-tax earnings, Book tax difference, Family Ownership.
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Makarem, Naser, and Clare Roberts. "Earnings management to avoid earnings boosts." Journal of Applied Accounting Research 21, no. 4 (October 14, 2020): 657–76. http://dx.doi.org/10.1108/jaar-01-2019-0012.
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PurposeThe purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.Design/methodology/approachRegression analysis is used to compare earnings management of firms with earnings boosts and other firms.FindingsThe results indicate that firms outperforming their last year results by the end of the third quarter manipulate their earnings downwards by means of real activities manipulation, while they do not indicate income-decreasing accruals management. It is also found that consistent with the prominent shift from accruals management to real activities manipulation, accruals management is less costly which justifies why it is used for downward manipulation.Research limitations/implicationsThe results are limited to one single earnings benchmark i.e. last year earnings. Further research may individually or collectively examine other benchmarks including analysts' forecasts.Practical implicationsThe findings suggest that users should be more vigilant of firms exceeding their last year interim results, as they could be involved in downward earnings management.Originality/valueThis study documents earnings management in a new setting where earnings boosts before the year end trigger downward manipulation of real activities.
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Lin, Stephen, and Martin Walker. "FRS3 earnings, Headline earnings, and accounting-based valuation models." Accounting and Business Research 30, no. 4 (September 2000): 299–306. http://dx.doi.org/10.1080/00014788.2000.9728947.
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ONASIS, DINI, and AFVAN AQUINO. "PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Daya Saing 3, no. 3 (October 15, 2017): 253–57. http://dx.doi.org/10.35446/dayasaing.v3i3.112.
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Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a probability of less than 50 per cent, deferred tax assets are not recognized and the company will record the reserves Deferred tax assets.
Other problems also arise when the company has a large accounting income (Book Income) in comparison with the fiscal (Taxable Income) earnings in the financial statements. Problems in these conditions include companies, especially companies that have Go Public on its management will conduct earnings management as a fraud (fraud) relation in tax payment or reporting tax payable on the company.
Companies that have a higher account income (Income Income) than a fiscal profit (Taxable Income) tendency to manage earnings at the company will be high in order to avoid large tax payments.
This research is feasible to find empirical evidence whether the ownership of the deferred tax of the company or the difference between the Company's Book Income and Taxable Income affects Profit Management. The results of the research found that Deferred Tax Assets did not affect the Earning Management, Size did not affect the Earning Management, Growth (growth) did not affect the Earning Management, Leverage has no effect on Earning Management, Simultaneously Deferred Tax Assets, Size, Growth and Leverage Has no effect on earnings management for basic manufacturing industries for 2014 and 2015.
Keyword: Deferred Tax Asset, Profit Management (Earning Management), Size, Growth, Leverage.
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Buijink, Willem, and Martien Lubberink. "Properties of Financial Accounting Earnings." Maandblad Voor Accountancy en Bedrijfseconomie 74, no. 11 (November 1, 2000): 62–76. http://dx.doi.org/10.5117/mab.74.12725.
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Liu, Jing, and Jacob Thomas. "Stock Returns and Accounting Earnings." Journal of Accounting Research 38, no. 1 (2000): 71. http://dx.doi.org/10.2307/2672923.
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Baber, William R., Sok-Hyon Kang, and Krishna R. Kumar. "Accounting earnings and executive compensation:." Journal of Accounting and Economics 25, no. 2 (May 1998): 169–93. http://dx.doi.org/10.1016/s0165-4101(98)00021-4.
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Lane, J. "Optimal smoothing of accounting earnings." IMA Journal of Management Mathematics 10, no. 1 (January 1, 1999): 1–14. http://dx.doi.org/10.1093/imaman/10.1.1.
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Banker, Rajiv D., and Alex Thevaranjan. "Accounting Earnings and Effort Allocation." Managerial Finance 23, no. 5 (May 1997): 56–70. http://dx.doi.org/10.1108/eb018626.
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Heflin, Frank, Charles Hsu, and Qinglu Jin. "Accounting conservatism and Street earnings." Review of Accounting Studies 20, no. 2 (October 21, 2014): 674–709. http://dx.doi.org/10.1007/s11142-014-9311-x.
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Hughen, Linda. "When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements." Journal of Business Finance & Accounting 37, no. 9-10 (August 16, 2010): 1027–56. http://dx.doi.org/10.1111/j.1468-5957.2010.02216.x.
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COLLINS, DANIEL W., and WILLIAM K. SALATKA. "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting." Contemporary Accounting Research 10, no. 1 (September 1993): 119–59. http://dx.doi.org/10.1111/j.1911-3846.1993.tb00385.x.
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Chen, Shimin, Zheng Sun, and Yuetang Wang. "Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices." Accounting Horizons 16, no. 3 (September 1, 2002): 183–97. http://dx.doi.org/10.2308/acch.2002.16.3.183.
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While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads to harmonized accounting practices and comparable financial reports. Benefiting from a unique research opportunity in China, this study provides such evidence. Since January 1, 1998, a newly promulgated Accounting Regulation for Listed Companies is in effect. This new regulation is the most comprehensive effort at harmonizing Chinese generally accepted accounting standards (GAAP) with International Accounting Standards (IAS). Based on a sample of listed companies required to reconcile accounting earnings from Chinese GAAP to IAS, we find no evidence that the Chinese government's efforts eliminated or significantly reduced the gap between Chinese and IAS earnings despite harmonized accounting standards. We explore reasons for the continued earnings gap after the 1998 regulation and find that a lack of adequate supporting infrastructure, manifested in excessive earnings management and low quality auditing, may explain the gap.
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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.
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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.
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Ohlson, James, and Zhan Gao. "Earnings, Earnings Growth and Value." Foundations and Trends® in Accounting 1, no. 1 (2006): 1–70. http://dx.doi.org/10.1561/1400000001.
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Penman, Stephen H., and Julie Lei Zhu. "Accounting Anomalies, Risk, and Return." Accounting Review 89, no. 5 (April 1, 2014): 1835–66. http://dx.doi.org/10.2308/accr-50799.
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ABSTRACT This paper investigates whether so-called anomalous returns predicted by accounting numbers reflect normal returns for risk or abnormal returns. It does so via a model showing how accounting numbers inform about normal returns if pricing were rational. The model equates expected returns to expectations of earnings and earnings growth, so that any variable that forecasts earnings and earnings growth also indicates the required return if the market prices those outcomes as risky. The empirical results confirm that many accounting anomaly variables (such as accruals, asset growth, and investment) forecast forward earnings and growth, and in the same direction in which they forecast returns. While the lack of an agreed-upon asset pricing model for required returns rules out definitive conclusions, the paper provides both a framework and supporting empirical results indicating that the observed “anomalous” returns associated with accounting numbers are consistent with rational pricing.
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Li, Jun, Bin Mei, and Su Fang Li. "The Empirical Research about the Impact on the Accounting System Changes to Earning Quality - Taking Manufacturing of a-Shares as an Example." Applied Mechanics and Materials 423-426 (September 2013): 2211–15. http://dx.doi.org/10.4028/www.scientific.net/amm.423-426.2211.
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In order to investigate whether changes in the accounting system of mandatory significantly improve the quality of accounting earnings of listed companies, this paper uses empirical research methods and takes A-shares listed companies in Shanghai and Shenzhen manufacturing industry in the year of 2004-2009 as samples to analyze. The results show that with the constant reform and improvement of Chinese accounting system, the earnings quality of a share shows a significant upward trend on the whole, which demonstrates the changes in the accounting system can promote the earning quality to some extent. At the same time the research discover also shows that simple changes in accounting standards does not improve the quality of accounting information, unless it is accompanied by supporting the strong legal and enforcement mechanisms.
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Sudirman, Ganefo. "PENGARUH KOMITE AUDIT KOMISARIS INDEPENDEN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR PADA BEI TAHUN 2012-2015." KEBERLANJUTAN 2, no. 2 (January 23, 2018): 652. http://dx.doi.org/10.32493/keberlanjutan.v2i2.y2017.p652-677.
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Abstract RThe research is an empirical study to examine the influence of audit committee, independent commissioner and public accounting firm size to earnings management on Indonesian Stock Exchange listed companies from manufacturing various industry sector in 2012 until 2015. The sample collected using the purposive sampling method and it has resulting 15 companies for the samples.The sample was analyzed by using linear multiple regression technique. T-test for testing the hypothesis and f-test for the feasibility model with the five percent level of significant. It was tested with classical assumption test like normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The result shows audit committee has a negative and significant to earning management, independent commissioner committee has insignificant influence to Earnings Management, and KAP size has a positive and significant to earning management Keywords: Audit committee, independent commissioner and public accounting firm size, earnings management
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., Sutarti, and Sherly Anggwikara. "Pengaruh Adopsi International Financial Reporting Standard (IFRS) Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Di Bursa Efek Indonesia." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 1 (July 26, 2018): 076–84. http://dx.doi.org/10.37641/jiakes.v6i1.65.
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The term earnings management arises as a direct consequence of the efforts of managers performing management accounting information, particularly relating to income (earnings). Earning management can not be categorized as a negative because earnings management is not always related to earnings manipulation. At the same time, Indonesia is required to abide by the development of IFRS-based accounting standards. It aims to improve the reliability, fairness, and transparency of financial statements in accordance with international accounting standards.The purpose of this study was (1) to determine how to measure earnings management in the banking company, (2) to determine whether or not the effect of the adoption of IFRS on earnings management, as well as to determine the effect of IFRS adoption when using variable moderation. Moderating variables used in this study include the quality of the audit, while the control variables are firm size, leverage, and operating cash flow. The research on banking companies in Indonesia Stock Exchange as many as 25 companies with a term of five years from the year 2009 to 2013 financial reporting. Data collected by collecting all the financial statements that the research samples that can diakes through IDX website. This study analysis uses multiple regression analysis with SPSS 17. Results showed there were positive effects of the adoption of IFRS on earnings management. Audit quality has a negative effect. The size of the company has a negative effect on earnings management. Leverage is measured by using a formula of debt to equity, showing the results of positive effect on earnings management.
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M. Yacob, Noor Hasimah, Nor'azam Mastuki, and Rohaya Md Noor. "Deferred tax and earnings management under MASB 25." Social and Management Research Journal 8, no. 2 (December 1, 2011): 57. http://dx.doi.org/10.24191/smrj.v8i2.5203.
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This paper investigates whether Malaysian publicly listed companies in 10 sectors use deferred tax and discretionary accruals as tools to manage earnings in order to meet earning targets: 1) to avoid an earning decline and 2) to avoid a loss. This research examines financial statements prepared during the period 2003 to 2005 when the Malaysian Accounting Standard Board (MASB) 25 Accounting for Income Taxes was in place. This study uses Burgstahler and Dichev's approach to identify earnings management firms. Healy's model and a modified Jones model are also employed to identify and separate accruals. The results show no evidence that deferred tax has been used by firms as a tool to manage earnings during the period of study. The finding suggests that the implementation of the MASB 25 (now known as Financial Reporting Standard (FRS) 112), which is more comprehensive and specific than lAS 12, has reduced the use of deferred tax by firms in managing their earnings. In contrast, the findings of this study provide evidence that firms use discretionary accruals to avoid reporting losses. The results ofthis study may be of use to researchers studying earnings management behavior and for standard setters with regard to establishing and monitoring standards.
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Praditha, Riza, Abdul Hamid Habbe, and Robert Jao. "Investor Beliefs Revision In The Multiple Benchmark Accounting Information." SENTRALISASI 9, no. 2 (June 30, 2020): 68. http://dx.doi.org/10.33506/sl.v9i2.886.
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Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.
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Makhaiel, Nargis Kaisar Boles. "The influence of Egyptian context on the trade-off between earnings management approaches." Journal of Financial Reporting and Accounting 17, no. 1 (March 11, 2019): 133–68. http://dx.doi.org/10.1108/jfra-09-2017-0076.
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PurposeThis paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is “one-size-fits-all” earning management approach which can be widespread applied among nations and whether the Egyptian context affects managers’ trade-off between three different earnings management approaches: accounting, operational and investment.Design/methodology/approachThe paper adopts interpretive approach and analyses data from official documents and 34 interviews with company executives; financial analysts; external auditors; and Stock Exchange regulators to inform our understanding of the influence of the Egyptian context on the trade-off between earnings management approaches.FindingsThe results show that there is no application for “one-size-fits-all” earning management approach; unlike the developed cultures, where R&D expenses and overproduction are extensively used for boosting profits, in Egyptian context they are not valid tools. The findings indicate that the Egyptian political and economic context remarkably affect managers trade-off earnings management approaches, leading executives to prefer operational manipulation compared with others.Originality/valueThis paper extends but adds to the literature by shedding light on the different implications of earning management theories based on the variation in the political, economic and operational contexts of firms; identifying that operational cash flows matter more to managers than accounting profits; focusing on the fact that managers differentiate and compare between three various earning management approaches: accounting techniques, investment activities and operational activities; and showing that changes in political and economic Egyptian context makes operational manipulation favorable to be adopted compared with others. It also overcomes the criticism of New Institutional Sociology Theory.
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KRISMIAJI, KRISMIAJI, and RATNA PUJI ASTUTI. "ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT–INDONESIAN EVIDENCE." Jurnal Bisnis dan Akuntansi 22, no. 1 (June 26, 2020): 113–20. http://dx.doi.org/10.34208/jba.v22i1.631.
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This study empirically examines the effects of accounting conservatism on earnings management. Earnings management is proxied by accrual earnings management (AEM) and measured by discretionary accruals. Accounting conservatism is measured by accrual conservatism. This study uses data from 108 companies listed on the Indonesia Stock Exchange from 2016 to 2018. By using the Multiple Regression Model that places earnings management as the dependent variable and accounting conservatism as an independent variable, this study proves that accounting conservatism has a positive effect on earnings management. Moreover, the business cycle (cycle), asset turnover (ROA), and sales growth (SG) are control variables that also control this research model.
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Nwoye, Chizoba Mary, Alphonsus Sunday Anichebe, and Ifeanyi Francis Osegbu. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e." Athens Journal of Business & Economics 7, no. 2 (February 15, 2021): 173–202. http://dx.doi.org/10.30958/ajbe.7-2-4.
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The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in Nigeria. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted panel multiple regression to identify the possible effects of audit quality on earnings management of financial institutions in Nigeria We interpreted fixed effect analysis after using Hausman test. The result shows that audit quality had a significant effect on earnings management. We conclude that longer stay of auditors in financial institutions increases accrual and performance manipulation. However, financial institutions audited by the Big 4 auditing firms are associated with less accrual and performance earnings manipulation while financial institutions that have executive and non-executive directors as members of audit committee have greater accrual and performance earnings manipulations. Higher number of financial experts in audit committee increases accrual manipulation while higher number of experts with accounting background in audit committee reduces performance manipulating. Finally, increase in auditors’ fee leads to choices of using accounting methods to manipulate both accrual and performance earnings. Therefore, the study recommends that, financial institutions should have maximum number of years for auditors to stay. They should focus more on increasing the number of experts with accounting background in audit committees. Accounting bodies should regulate auditors’ fee in line with the size of the financial institution. (JEL M42) Keywords: Audit Fees, Audit Committee Independence, Audit Firm Size, Audit Quality, Earnings Management, Financial Literacy of Audit Committee Members, Length of Audit Tenure.
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Ewert, Ralf, and Alfred Wagenhofer. "Economic Effects of Tightening Accounting Standards to Restrict Earnings Management." Accounting Review 80, no. 4 (October 1, 2005): 1101–24. http://dx.doi.org/10.2308/accr.2005.80.4.1101.
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This paper examines the usual claim that tighter accounting standards reduce earnings management and provide more relevant information to the capital market. We distinguish between accounting and real earnings management and assume that a standard setter can only influence accounting earnings management by the tightness of standards. In a rational expectations equilibrium model, we find that earnings quality increases with tighter standards, but we identify several consequences that may outweigh this benefit. First, managers increase costly real earnings management because the higher earnings quality increases the marginal benefit of real earnings management. Second, tighter standards can increase rather than decrease expected accounting and total earnings management. Third, the expected total costs of earnings management can also increase. We provide conditions for the occurrence of each of these effects.
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Ghosh, Aloke, Zhaoyang Gu, and Prem C. Jain. "Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients." Review of Accounting Studies 10, no. 1 (March 2005): 33–57. http://dx.doi.org/10.1007/s11142-004-6339-3.
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Karami, Gholamreza. "Accounting conservatism and earnings management constraints." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 10, no. 2 (July 18, 2014): 1828–36. http://dx.doi.org/10.24297/ijmit.v10i2.638.
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The main purpose of this research is to review the relation between accounting conservatism and the limit to earnings management in case of Tehran Stock Exchange (TSE). There are numerous studies about the noted relation, in countries which their market capital is the main source of firms financing. However, as long as rapid development of TSE, necessity of such studies become more obvious in Iran. So, by analyzing data gathered from 86 listed firms at TSE for years 1380 to 1391, the relation between accounting conservatism and earnings management restrictions was tested using panel data. Givoly and Hayn (2000) approach for measuring accounting conservatism and adjusted jones model for measuring accruals based earnings management were used. The result shows that there is significant relation between accounting conservatism and earnings management restrictions.
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Almujamed, Hesham I., and Mishari M. Alfraih. "Have accounting measures lost their usefulness after the 2008 global financial crisis?" Journal of Financial Reporting and Accounting 17, no. 4 (December 2, 2019): 589–603. http://dx.doi.org/10.1108/jfra-05-2018-0035.
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Purpose This purpose of this paper is to investigate the value relevance and incremental importance of earnings and book value in the Kuwaiti market to equity holders over time and in the context of the decade after the 2008 global financial crisis. Design/methodology/approach Following reports in the literature, the value relevance of earnings and book values was examined using the price valuation model provided by Ohlson (1995). Observations (2,817) were collected from all firms listed on the Kuwait Stock Exchange from 1994 to 2016. Findings The results suggest that the value relevance of earnings and book values declined over this period, and that the loss of value relevance for earnings data was greater than that for book value. The analysis provides evidence that the decline in value relevance of earnings and book value was driven by book values in the post-GFC period and suggests an exchange of value relevance between earning and book value post GFC. Practical implications The results are useful for regulators, analysts, investors and academics as an assessment of effectiveness of current financial reporting. There is a need for improvement because quality information helps equity holders determine value precisely. Timely financial reporting may mitigate the drop in value relevance of financial statements. Originality/value This is the first study to examine value relevance accounting measures of Kuwaiti companies, in the post-GFC context. It contributes to capital market research through an empirical examination of a frontier capital market.
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Wang, Haiping, and Jing Zhang. "Securitizations and accounting restatements." Asian Review of Accounting 26, no. 4 (December 3, 2018): 571–94. http://dx.doi.org/10.1108/ara-10-2017-0151.
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Purpose The purpose of this paper is to establish a direct link between securitizations and accrual-based earnings management by investigating whether financial statements in the periods of securitizations are more likely to be restated at a later time. In addition, this study examines whether the association between securitization and accounting restatements is more pronounced in the pre-financial crisis period and for banks with less independent or industry-specialized auditors. Design/methodology/approach This study covers a sample of bank holding companies with restatement information between 2001 and 2012. Using the incidence of material accounting restatements as a proxy for accrual earnings management, this study investigates whether securitizations are likely used as a tool for accrual earnings management. A logistic model is applied with standard errors clustered at the firm-year level. Various robustness tests are conducted to rule out the possibilities that the results are driven by unintentional reporting errors or endogeneity of the securitization decisions. Findings The empirical results reveal a positive and significant association between banks’ securitization activities and the likelihood of having accounting restatements. Moreover, this positive association is more pronounced in the pre-financial crisis period and for banks with less independent or industry-specialized auditors. Research limitations/implications The findings suggest that managers take advantage of discretions on accounting rules for securitizations to manage earnings. This evidence provides multi-dimension implications for standard setters and practitioners, as well as investors. Originality/value This is one of the very first papers to document evidence that accrual earnings management is involved in securitization.
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Kontesa, Maria, Andreas Lako, and Wendy Wendy. "Board capital and earnings quality with different controlling shareholders." Accounting Research Journal 33, no. 4/5 (July 22, 2020): 593–613. http://dx.doi.org/10.1108/arj-01-2020-0017.
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Purpose The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017. Design/methodology/approach This study uses a two-step dynamic generalized method of moments panel regression to estimate the board capital effect on earnings quality. The board capital measure is constructed from educational capital, networking capital and experience capital. Meanwhile, discretionary accrual is used as the proxy for earnings quality. All financial data is from the annual report. Board capital data is a combination of an annual report, RelSci data, Linkedin searching and Bloomberg data. Findings The findings of this study report that board capital has a significant effect on earnings quality. Higher board capital may result in better earnings quality. In further investigation, this study finds that firms with higher education backgrounds tend to have better earnings quality. Meanwhile, firms with higher experienced board members tend to have bad earnings quality. Additionally, networking capital does not have any impact on earnings quality. The findings of this study also document a strong size effect of controlling shareholders in moderating the relationship between board capital and earnings quality. Research limitations/implications This study contributes to upper-echelon, institutional, positive accounting and agency theory. It implies that agency cost plays an important role in that relationship. In a more deep analysis, this study records different board capital effects on earnings quality across controlling shareholders. Practical implications Shareholders should elect board directors following their competencies and should note that not all competencies will give a quality earning report. The educational background of board members will enhance earnings quality, but the experience of a board member will reduce the earnings quality. Further, the relationship between board capital and earnings quality is significantly moderated by controlling shareholders, implying that different controlling shareholders need different board capital. Originality/value This study examines board capital effects on earnings quality with different controlling shareholders using four major theories. The board capital measure is tedious and detailed allowing to capture the comprehensive human capital.
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Jackson, Andrew B., Chao Li, and Richard D. Morris. "Earnings Co‐movements and the Informativeness of Earnings." Abacus 56, no. 3 (August 19, 2020): 295–319. http://dx.doi.org/10.1111/abac.12200.
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Irawan, Rahmat, and Syahril Djaddang. "KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (May 31, 2020): 199–208. http://dx.doi.org/10.34204/jiafe.v5i2.1888.
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This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.