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Dissertations / Theses on the topic 'Accrual Earnings Management (discretionary accrual)'

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Published: 4 June 2025

Last updated: 1 August 2025

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1

Roth, Tim, and Nicholas Morgan. "The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48629.

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Monah, Abraham, and Osedebamen Okojie. "The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28016.

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Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings be

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3

Jinxiang, Peng. "A new dimension to efficient market theory : Studying the relationship between discretionary accrual and stock returns for a better understanding of the EMH." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101843.

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4

Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.<br>Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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Coelho, Gonçalo José de Amaral Cardoso Charneca. "Earnings management and acquirers preceding acquisitions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12842.

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Mestrado em Finanças<br>O presente estudo analisa o comportamento por parte de empresas europeias cotadas e não cotadas quanto à prática de gestão de resultados. A amostra é constituída por 409 empresas adquirentes que anunciaram e completaram negócios de fusões e aquisições entre 2009 e 2016. Das 409 transações completadas, 29% dizem respeito a pagamentos em ações, enquanto 71% configuram pagamentos em dinheiro. Os accruals foram estimados através da versão modificada do modelo de Jones, de forma a poder ser obtida a componente de accruals discricionários como medida de gestão de resultados

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6

Joia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.

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A contabilidade brasileira passou por mudanças normativas que deixaram suas demonstrações de acordo com o padrão internacional. Pesquisas realizadas com empresas de capital aberto em vários países do mundo indicam que essa nova norma tende a melhorar a qualidade da informação e deixá-la mais comparável e transparente. Diante disso, o estudo tem como objetivo analisar o impacto da adoção do International Financial Reporting Standard sobre os níveis de gerenciamento de resultados das companhias brasileiras de capital aberto (com exceção das instituições financeiras). A hipótese desenvolvida é de

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Smith, Dallin O. "Impact of Internal Information Quality on Potential Earnings Management and Fraud." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1626457058557002.

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8

Brugger, Alexander J. "Earnings Management in European Football: How Effective is Financial Fair Play?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1169.

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The purpose of this study is to investigate the effects of the new Financial Fair Play regulations set forth by the United European Football Association (UEFA) in 2011 on levels of earnings management in European professional football. The Financial Fair Play regulations were imposed as a means of controlling the exorbitant amounts of debt and player’s wages that have threatened the financial stability of many professional football clubs throughout Europe. While UEFA has boasted early success of the new regulations, citing reduced aggregate losses of all football clubs, reduced overdue payable

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9

McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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10

Frisk, Niklas, and Max Andersson. "Variable pay as a predictor of earnings management." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297733.

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This paper examines the relationship between executive compensation – in the form ofvariable pay – and earnings management. Since most research is done on Americancompanies, and Swedish companies are adopting a more Anglo-American compensationstructure, we would like to study this in Sweden. We hypothesize that CEOs with highervariable pay are more likely to engage in earnings management. This study is done onSwedish companies listed on Large- and Mid-Cap. Using data from the companies’ annualreports we find no significant relationship between variable pay and discretionary accrualsusing our r

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Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.

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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms

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Nardi, Paula Carolina Ciampaglia. "Gerenciamento de resultados contábeis e a relação com o custo da dívida das empresas brasileiras de capital aberto." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-28042009-110359/.

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Sob a teoria de agência e o contexto de gerenciamento de resultados, o objetivo do trabalho foi estudar a relação entre o gerenciamento de resultados (GR) e o custo da dívida (Ki) das empresas brasileiras de capital aberto, no período de 1996 a 2007. Para isso, foram levantadas duas hipóteses de pesquisa quanto à possível relação entre GR e Ki: H1- as variáveis são inter-relacionadas; e H2- a relação é unidirecional, em que o Ki é influenciado positivamente pelo GR. Os pressupostos levantados, por meio da literatura existente, para a formulação da primeira hipótese são de que, almejando melhor

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Seco, Sara Margarida Serra. "Qual o efeito da corporate governance na gestão de resultados das empresas europeias cotadas?" Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/9423.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa o efeito da corporate governance na gestão de resultados de 337 empresas europeias cotadas, no período de 2005 a 2013. Foi utilizado o valor absoluto dos accruals discricionários totais como medida de gestão de resultados, calculado através do modelo de Jones modificado (Dechow et al., 1995). Não foi encontrada relação entre esta medida e os seguintes mecanismos de governance: independência dos administradores, dualidade do CEO, percentagem de mulheres no conselho de administração, dimensão do conselho de adm

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LEONE, FÁTIMA PENHA. "O GERENCIAMENTO DE RESULTADOS E SUA RELAÇÃO COM O ENDIVIDAMENTO DE EMPRESAS BRASILEIRAS DE CAPITAL ABERTO." Universidade Metodista de Sao Paulo, 2016. http://tede.metodista.br/jspui/handle/tede/1582.

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Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2017-01-18T13:47:38Z No. of bitstreams: 1 Fátima Penha Leone.pdf: 1274991 bytes, checksum: 0608f2984cd5de26527877fe43d76fba (MD5)<br>Made available in DSpace on 2017-01-18T13:47:38Z (GMT). No. of bitstreams: 1 Fátima Penha Leone.pdf: 1274991 bytes, checksum: 0608f2984cd5de26527877fe43d76fba (MD5) Previous issue date: 2016-08-25<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>This study aimed to verify the existence of relationship between the indebtedness of companies and the earnings management, trying to analy

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Andersson, Fredrik, and Fredrik Lilja. "Earnings Management in times of CEO turnover : A quantitative study with the attributes – Industry, Company Size, CEO Origin, and CEO Age on the Swedish market." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202617.

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This thesis researches to which extent companies use earnings management in times of CEO turnover, which is a continuing, complex and rather complicated issue. Earnings management was tested on different attribute such as: firm industry, firm size, CEO’s age, and the CEO’s origin (internal or external). The data was gathered through a quantitative study based on public companies’ financial reports. The sample includes 252 firms listed on Nasdaq OMX Stockholm and have been subject of a CEO change at some occasion during 2005-2011. The statistical result from the mixed-model ANOVA tests showed i

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Bjurman, Albin, and Erik Weihagen. "How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73307.

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Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. Earnings can be affected by managers’ judgment and decision either by accrual-based earnings management or real activities manipulation. Earnings management affects the relevance and reliability of financial reporting and is widely researched. Europe is consolidating and accounting and audit standards are harmonizin

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Sprenger, Kélim Bernardes. "Relação entre as características do CEO e o gerenciamento de resultados." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5986.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-12-20T16:38:59Z No. of bitstreams: 1 Kélim Bernardes Sprenger_.pdf: 631926 bytes, checksum: 252828806d3d6757ac0475db132cf8b0 (MD5)<br>Made available in DSpace on 2016-12-20T16:38:59Z (GMT). No. of bitstreams: 1 Kélim Bernardes Sprenger_.pdf: 631926 bytes, checksum: 252828806d3d6757ac0475db132cf8b0 (MD5) Previous issue date: 2016-11-18<br>CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>UNISINOS - Universidade do Vale do Rio dos Sinos<br>Tendo em vista que o resultado de uma entidade impacta na

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Anders, Hedström, and Tounkara Shekou. "A Comparative Study of Models to Reveal Earnings Management : At Stockholm Exchange Market from year 2000-2009." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-9197.

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Background and problem: This paper illuminates the problem with temptation of earnings management. However, there are particular disadvantages when companies use this technique because it creates an information asymmetry at the stock market. Problem of earnings management is although not a new phenomenon there issue is the quality of financial reporting. The development is concerning, since recently the performance of financial report has a negative trend, a trend that could harm the financial world. If a company does not provide meaningful information the fundamentals of capital market lose c

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Santana, Alex Fabiano Bertollo. "Gerenciamento de resultados e remuneração dos executivos nas companhias latino-americanas." Universidade do Vale do Rio do Sinos, 2008. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2841.

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Made available in DSpace on 2015-03-05T19:14:41Z (GMT). No. of bitstreams: 0 Previous issue date: 24<br>Nenhuma<br>O objetivo deste estudo foi verificar se as formas de remuneração dos executivos das Companhias Latino-Americanas influenciam o gerenciamento de resultados contábeis. Realizou-se uma análise empírica de 48 empresas, de 4 diferentes países latino-americanos em um período de 5 anos (entre 2002 e 2006), perfazendo um total de 240 observações. Para verificar a ocorrência de gerenciamento de resultados nas companhias latino-americanas, foi adotado o modelo Kang e Sivaramakrishnan (

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20

Alves, Sara Varela. "Impacto das variáveis macroeconomicas na gestão de resultados." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/8040.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar o impacto das variáveis macroeconómicas e de carácter institucional na gestão de resultados, bem como estudar a influência dos ciclos económicos. A amostra incide sobre empresas cotadas de 14 países da Europa entre o período de 2003 a 2012. Foi utilizado o modelo de Jones (1991) para detectar a prática de gestão de resultados. Os resultados sugerem que o PIB per capita e a taxa de crescimento real do PIB tendem a diminuir a prática de gestão de resultados e que os países de origem legal code law e o

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21

Santos, Ana Filipa Miranda dos. "A gestão de resultados na divulgação de contas consolidadas vs contas individuais." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19987.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo permite analisar a associação entre a prática de gestão de resultados (GR) e a forma de divulgação estratégica das demonstrações financeiras (DF's). Assim, foi retirada da base de dados Amadeus uma amostra final composta por 1691 empresas cotadas da zona euro no período de 2011 a 2018. Para o cálculo dos accruals discricionários foi utilizado o modelo Jones (1991), desenvolvido por Kothari et al. (2005) e Dechow et al. (1995). Os resultados sugerem que as empresas que divulgam as DF´s consolidadas e individuais apres

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Ferro, André Cardoso. "A relação entre gestão de resultados e responsabilidade social empresarial." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20370.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa a relação entre a Gestão de Resultados e a Responsabilidade Social Empresarial (RSE). Para tal, foi recolhida uma amostra final constituída por 568 empresas cotadas da União Europeia e EFTA, entre o ano de 2010 e o ano de 2018. Foi utilizado o modelo de Jones (1991) complementado por Kothari et al. (2005), para calcular os accruals discricionários. A RSE foi calculada através do score combinado de ESG (Environmental, Social and Governance), da base de dados ASSET4. Os resultados sugerem que a relação entre a

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Kassamany, Talie S. "Accrual and real-based earnings management and the market performance of UK acquirers." Thesis, Kingston University, 2014. http://eprints.kingston.ac.uk/28782/.

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The purpose of this study is to investigate the occurrence of pre-merger accrual and real-based earnings management in UK mergers and acquisitions and to examine the effect of these practices on the firm's share performance around the announcement date of the bid. The sample consists of 225 UK public acquirers engaged successfully in merger and acquisition activities between 1990 and 2009. The findings of this study are consistent with those of Erickson and Wang (1999), Louis (2004), and Botsari and Meeks (2008) in providing significant evidence of upward pre-merger accrual-based earnings mana

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Alhadab, Mohammad Muflih Salem. "Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk." Thesis, University of Leeds, 2012. http://etheses.whiterose.ac.uk/4876/.

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This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and consequences for future performance (stock return and IPO survivability). The IPO event is associated with higher levels of information asymmetry and agency conflicts between insiders and outsiders that are found to provide managers with strong incentives and more flexibility to engage in earnings management activities to maximise their wealth instead of

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Correia, Francisco Aranda. "An essay on strategic use of Non-GAAP reporting and accrual-based earnings management." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20220.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O propósito deste estudo é analisar a associação entre gestão de resultados e a divulgação de resultados non-GAAP tendo em conta o aparente aumento do desejo, por parte dos gestores, em divulgar este tipo de resultados. A amostra do estudo é composta por 2 122 empresas cotadas, de 14 países europeus, cobrindo um horizonte temporal dos anos de 2011 a 2018. De modo a calcular a medida de gestão de resultados, foi utilizado o modelo de Jones (1991), ajustado posteriormente por Kothari, Leone and Wasley (2005), de maneira a estimar

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Azevedo, Raquel de Oliveira. "Estudo das práticas de gestão de resultados nas empresas europeias cotadas e não cotadas." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7964.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa a prática de gestão de resultados em empresas europeias cotadas e não cotadas. A amostra é composta por 8752 empresas de 9 países europeus, para o período de 2005 a 2012. Como medida de gestão de resultados é usado o nível de accruals discricionários calculado segundo o modelo de Jones modificado (Dechow, Sloan & Sweeney, 1995). Os resultados obtidos sugerem que as empresas não cotadas apresentam uma prática de gestão de resultados mais pronunciada comparativamente às empresas cotadas. Os resultados sugerem a

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Al-Shattarat, Basiem. "Real earnings management activities, meeting earnings benchmarks and future performance : UK evidence." Thesis, University of Plymouth, 2017. http://hdl.handle.net/10026.1/8571.

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This thesis presents two essays on real earnings management and future performance. The first essay draws on empirical studies that examine the three types of real earnings management activities in the United Kingdom (UK) for firms that are more likely to manipulate their earnings to avoid missing earnings targets. These targets include the zero earnings, and last year’s earnings. Also drawing from empirical studies, the second essay investigates the impact of real earnings management on firms’ future operating performance in the UK. In the first essay, I examine earnings management through re

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Geiszler, Matthew. "The Effect of Accrual Quality, Real Activities Earnings Management and Corporate Governance on Credit Ratings." Kent State University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=kent1405446125.

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Lutchmun, Thashveen. "Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017537.

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A key incentive for accounting research is to provide evidence on the usefulness of earnings in making economic decisions. Of particular interest over the last two decades is the issue of the quality of financial reporting, specifically the quality of earnings, given the number of global financial scandals reported during that period. The quality of earnings is driven by the choices, estimates and judgments that the accounting standards make available to managers in order to portray the firm’s economic position and performance in a timely and credible manner. However, this leeway in financial

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Oliveira, Ana Margarida dos Santos de. "Gestão de resultados : accruals v.s. operações reais, complementares ou substitutas?" Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15145.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar se os gestores utilizam estratégias de gestão de resultados, nomeadamente, real earnings management (REM) e accrual-based earnings management (AEM), de forma complementar ou substituta. Para tal, foi recolhida uma amostra final constituída por 510 empresas cotadas da União Europeia (U.E.) entre o ano de 2009 e o ano de 2016. Por forma a calcular REM, utilizou-se a metodologia desenvolvida por Roychowdhury (2006) e, para calcular AEM, seguiu-se o modelo de Jones modificado (Dechow et al., 1995). Anal

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Custovic, Haris, and Måns Linderoth. "Ägarstrukturens påverkan på earnings quality." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139995.

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Introduction: Prior research, mainly based in USA and Asia, has shown a relationship between ownership structure and earnings quality. Low earnings quality might result in inefficient resource allocation, lower economic growth and unintended wealth transfers. Following these issues, and due to the fact that the Swedish institutional setting differs from other countries, there is a need to explain the relationship in a Swedish context. Purpose: The purpose of this study is to explain how different ownership structures affect earnings quality. Method: This study is based on a deductive approach

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Zhang, Haitao. "Accrual-based earnings management and corporate governance, China : evidence in the pre- and post-code periods." Thesis, University of Surrey, 2010. http://epubs.surrey.ac.uk/2823/.

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This thesis aims to investigate the impact of implementation of The Code of Corporate Governance . for Listed Companies in China (or the Code) in 2002 upon the accrual-based earnings management (hereafter EM) practices in China's listed companies. Based on Transaction Cost Economics (TCE) and Agency Theory (AT), it is hypothesised that, due to the improvement of the corporate governance Code, Chinese listed companies engage less in EM. In particular, it is hypothesised the relationships between the main corporate governance (or CG) mechanisms arranged from the executive compensation to the cha

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Garner, Dana Porter. "A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?" Diss., Virginia Tech, 2008. http://hdl.handle.net/10919/30154.

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This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and litigation risk. The first factor, ambiguity is operationalized as auditor reaction to potential real transacti

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Granholm, Jenny, Erica Holmberg, and Sara Molander. "EARNINGS MANAGEMENT : En studie om förekomsten av resultatmanipulering i svenska börsföretag före och efter införandet av IFRS/IAS." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-21468.

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Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara f

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Moreira, Joana Leonardo Pereira. "O papel das mulheres na gestão de resultados : o caso português." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19175.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presença das mulheres nas posições cimeiras das empresas está longe de ser igualitária. Atualmente, a nível europeu e para as maiores empresas cotadas em Bolsa, apenas 28% dos membros dos conselhos de administração (CA) são do sexo feminino. Em Portugal, somente 25% dos CAs são compostos por mulheres (Deloitte, 2018). A presente dissertação visa analisar se existe uma relação entre a presença de mulheres no CA e a gestão de resultados nas sociedades anónimas portuguesas entre 2010 e 2017. De forma a medir a gestão de resultad

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Khaled, Bubaker Khaled M. "The relationship between CSR disclosure quality and accrual and real earnings management : large-scale evidence from India." Thesis, University of Central Lancashire, 2018. http://clok.uclan.ac.uk/25362/.

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The aim of the current research is to investigate the association between the disclosure quality of corporate social responsibility (QCSRD) and both real earnings management (REM) and accruals earnings management (AEM) in Indian listed companies from 2007 to 2015. Prior research in this area has substantiated that disclosure of corporate social responsibility (CSRD) is related to earnings management (EM) (Yip et al., 2011; Muttakin et al., 2015). However, the empirical findings remain inconclusive with regard to whether commitment to CSRD has a negative or a positive impact on EM and vice vers

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Brännhult, Anna, and Emelie Söder. "Earnings management genom återföring av avsättningar : En studie av noterade bolag på Nasdaq OMX Stockholm." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12619.

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Det är genom den finansiella redovisningen som företag redogör för sina prestationer. Företag eftersträvar att redovisa höga vinster i syfte att värna om relationen till intressenter, vilken är relaterad till finansiell information. Earnings management utgör ett verktyg för att styra redovisad information i önskad riktning. Det bidrar till snedvridning och minskad trovärdighet för den finansiella rapporteringen.Dåvarande ordförande för U.S. Security and Exchange Commission, Arthur Levitt, uttrycker att earnings management är problematiskt, det försämrar kvaliteten på redovisat resultat och fin

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Lynch, Nicholas Christopher. "Trends in accrual quality and real activity-based earnings management in the pre and post Sarbanes-Oxley eras." Diss., Mississippi State : Mississippi State University, 2008. http://library.msstate.edu/etd/show.asp?etd=etd-04042008-101323.

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Bjurman, Albin, and Afroza Rahman. "Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90931.

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The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. The implicit market reactions by the stock returns indicate the effect of EM and if the behaviors are opportunistic or informative for the stakeholders. Accounting variables explain less of the stock return variation and speculative short-term news drives the variation of stock return. Research Question: Can earnings management indicators improve t

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Perols, Johan L. "Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002486.

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Cruz, Bruno Alexandre. "Gerenciamento de resultados e sua relação com a adoção da revisão da vida útil do ativo: um estudo empírico com as empresas listadas no IBOVESPA." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/1480.

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Made available in DSpace on 2016-04-25T18:39:44Z (GMT). No. of bitstreams: 1 Bruno Alexandre Cruz.pdf: 581439 bytes, checksum: 8215e7f1a30c88eccca337c4da7f9bf3 (MD5) Previous issue date: 2011-12-05<br>Earnings management and its relationship with the adoption of changing the estimated useful life of long lived assets: a empirical research with the companies listed on IBOVESPA Under assumption of agency theory, accouting choice theory and premises of earnings management the objects of this research is to understand the relationship between earnings management by changing the estimated useful

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Santos, Carlos Manuel da Silva. "A gestão de resultados, a conjuntura e o impacto da dívida soberana : análise europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14558.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa a associação da dívida soberana dos Estados da Zona Euro e da GR ao nível de 766 empresas cotadas e, consequentemente, se as intervenções da troika terão uma associação com a GR praticada pelas empresas destes mesmos Estados, no período de 2007 a 2015. Foi encontrada uma associação entre países com dívidas soberanas mais elevadas e a GR praticada no sentido de os aumentar por empresas destes países. O estudo permite, ainda, aferir que os países intervencionados não possuem incentivos à prática de GR, ainda qu

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Burman, Elin, and Erik Westerlund. "Resultatmanipulering : En jämförelse mellan olika ägarstrukturer." Thesis, Uppsala University, Department of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-126805.

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<p>Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidig

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Cotten, Brett D. Peterson David R. "Stock returns, earnings management, and discretionary accruals an examination of the accrual anomaly /." Diss., 2005. http://etd.lib.fsu.edu/theses/available/etd-08162005-121840.

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Thesis (Ph. D.)--Florida State University, 2005.<br>Advisor: David Peterson, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains viii, 131 pages. Includes bibliographical references.

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Kuo, Chen-Jung, and 郭蓁容. "The Relationship among Information Disclosure, Discretionary Accrual and Real Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/94660501135493099194.

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碩士<br>國立中興大學<br>會計學研究所<br>96<br>Prior research of earning management emphasize on accounting earning management via discretionary accruals .This paper attempts to discuss real earnings management through cutting R&D and AD expenditure, and the impact of accounting flexibility on the substitution effects between accounting and real earning management .The sample of our research includes all firms listed in Taiwan Stock Exchange from 1999 to 2006, using Barton and Simko (2002) NOA/Sales variable as a proxy for accounting flexibility. Since prior research found that information transparency wou

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Chang, Tsung-Hui, and 張宗暉. "A Modified Discretionary Accrual Model and Its Effectiveness in Identifying Corporate Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/35642855205349868719.

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碩士<br>國立臺灣大學<br>國際企業學研究所<br>101<br>This study aims to improve discretionary accrual (DA) models by taking managers’ discretionary power over the firm’s payment to suppliers into consideration. Specifically, we make changes on cross-sectional version of Modified Jones model and Modified Jones Model with ROA (Kothari et al. 2005) in order to enhance the power of identifying earning management of these models. The regression analysis and t-tests are used to examine whether our revisions for discretionary accrual models help improving its detecting power for companies that may face different earni

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Hsu, Yun-Chien, and 徐韻蒨. "Discretionary Accruals, Derivatives and Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/85536869303606325558.

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碩士<br>國立中興大學<br>會計學研究所<br>96<br>Under the incentives of managers’ compensation and job security, management may attempt to use any method allowable in accounting rules to manipulate earnings. Previous studies focused on exploring the negative relationship between derivatives trading and discretionary accruals when the company desired to smooth earnings. However, enterprise’s strategy may not be the same. This study investigates the relationship between derivatives trading and discretionary accruals under different financial strategies. Research samples are collected from top 200 equity va

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"Industry-Specific Discretionary Accruals and Earnings Management." Doctoral diss., 2011. http://hdl.handle.net/2286/R.I.9054.

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abstract: In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a firm-specific and an industry-specific component. I use this decomposition to investigate which component drives the subsequent negative returns associated with firms with high discretionary accruals. My results suggest that these abnormal returns are driven by the firm-specific component of discretionary accruals. Moreover, although ind

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Chuang, Ya-Hui, and 莊雅惠. "Earnings patterns, Earnings quality, Discretionary accruals, accrual estimation errors." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/88340248915385327816.

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碩士<br>輔仁大學<br>會計學系碩士班<br>92<br>This study investigates whether the pricing effects associated with three earnings patterns (increasing annual earnings, annual earnings that consistently meet or beat management forecasts, and smooth earnings) are related to each other and, separately, to the quality of the underlying earnings. The sample comprises 968 firm-year observations during 1997-2001. The study measures earnings quality in two ways: the standard deviation of the past five years regression residuals from Dechow and Dichev (2002) accrual estimation errors model and performance-adjusted d

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Chiang, Ya-Ping, and 江雅蘋. "Earnings Management Around Insider Trading: Discretionary Accruals and Asset Sales." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/70109399975856576043.

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碩士<br>淡江大學<br>會計學系碩士班<br>94<br>Abstract: On the premise of insider self-interest, this research examines the hypothesis that insiders manage the earnings by discretionary accruals (DA) and asset sales (AS) around insider trading. Our empirical results indicate that the average DA and AS in pre-selling period are both statistically larger than those in post-selling period. Moreover, in post-trading period, the average DA and AS for the insider-buying sample are both larger than those for the insider-selling sample. Both evidences lend support to our hypothesis. We further apply Simultaneous

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