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Relevant bibliographies by topics / Earning Manipulation

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Academic literature on the topic 'Earning Manipulation'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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Journal articles on the topic "Earning Manipulation"

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Mohammed, Nor Farizal, Nor Aqilah Sutainim, Md Shafiqul Islam, and Norhayati Mohamed. "Integrated thinking, earnings manipulation and value creation: Malaysian empirical evidence." Business Process Management Journal 27, no. 4 (2021): 1179–99. http://dx.doi.org/10.1108/bpmj-06-2020-0261.

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PurposePrior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.Design/methodology/approachThis data sample comprises of 497 observations from 2014 to 2018 of the top 100

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Chen, Ming-Chia, and Yuan-Cheng Tsai. "Earnings Management Types and Motivation: A Study in Taiwan." Social Behavior and Personality: an international journal 38, no. 7 (2010): 955–62. http://dx.doi.org/10.2224/sbp.2010.38.7.955.

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A real activity manipulation model was applied to analyze the earning management behaviors of companies. Cluster analysis was conducted to explore types of earnings management behavior and the relationships were examined between different types of earnings management and motivation. Results indicate that production/distribution manipulation is driven principally by speculative motivations, while accrued item manipulation is driven principally by altruistic motivation and by pressure from affiliated parties.

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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 (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 resu

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Wahyuni, Nining Ika. "PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 8, no. 1 (2015): 79. http://dx.doi.org/10.19184/jauj.v8i1.1223.

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By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence. This research hypothesized that income smoothing based real activities manipulation has positive effect to the earning persistence. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning management is measured by summing the standardized of the three proxies. The numbers of companies t

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Shaikh, Ruqia, Guo Fei, Muhammad Shaique, and Muhammad Rizwan Nazir. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan." Journal of Risk and Financial Management 12, no. 3 (2019): 130. http://dx.doi.org/10.3390/jrfm12030130.

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Separation of ownership and control plays a significant role in determining the agency cost, and there are many consequences of this agency problem. The control-enhancing mechanisms enhance control of controlling shareholders who expropriate small shareholders. Controlling shareholders are different in different countries; majorly, family firms are controlling firms in Pakistani context. The use of control-enhancing mechanism is rampant in emerging economies, and even some developed countries, related research especially in Pakistan requires evidence. This study exhibits a pooled cross-section

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Rahman, Rahayu Abdul, Suraya Masrom, Nor Balkish Zakaria, and Enny Nurdin. "Prediction of Earnings Manipulation on Malaysian Listed Firms: A Comparison between Linear and Tree-based Machine Learning." International Journal of Emerging Technology and Advanced Engineering 11, no. 8 (2021): 111–20. http://dx.doi.org/10.46338/ijetae0821_13.

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Predicting the earning manipulation is an inseparable part of financial-economic analysis, helping shareholders, investors, creditors and outsiders acquire high quality of firm’s financial information. Thus, the aim of the paper is to compare the earnings manipulation prediction models developed by using two types of machine learning algorithms; linear and tree categories. The linear based machine learning are Logistic Regression and Generalized Linear Model while the tree based are Decision Tree and Random Forest. All of the algorithms were tested on dataset of earnings manipulation among 187

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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 (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; e

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Wahyuni, Nining Ika. "PENGARUH PERATAAN LABA MELALUI MANIPULASI AKTIVITAS RIIL TERHADAP PERSISTENSI LABA." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 5, no. 1 (2017): 1. http://dx.doi.org/10.30871/jaemb.v5i1.447.

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This research aims to provide empirical evidence concerning the effect of income smoothing through real activities manipulation to the earning persistence. By using quarterly financial statement, this study also supposes to determine the timing of smoothing taken by the suspect firm. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning manipulation is measured by summing the standardized of the three proxies. Companies that have been used as a sample in according to the purpos

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Abubakar, Ahmad Haruna, Peter U. Anuforo, Dahiru Hussaini, and Musa Isa. "Political Connection and Real Earnings Management in Nigeria." Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis 5, no. 2 (2021): 12–18. http://dx.doi.org/10.51263/jameb.v5i2.121.

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There is currently exists an important question on whether firm’s political network affect the level of their earning information. The aim of this study is to examine the influence of political connection on real earnings management. The analyses involve a sample of 72 non-financial firms with 360 firm-year observations for a five-year period (2014-2019). Data was obtained from the annual reports of these companies as well as from Thompson Reuters and Bloomberg databases. The Panel Corrected Standard Error was used to test the model studied. The finding shows that firms board with political co

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Sial, Muhammad Safdar, Xuan Vinh Vo, Lara Al-Haddad, and Thao Nguyen Trang. "Impact of female directors on the board and foreign institutional investors on earning manipulation of Chinese listed companies." Asia-Pacific Journal of Business Administration 11, no. 3 (2019): 288–300. http://dx.doi.org/10.1108/apjba-10-2018-0189.

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Purpose The purpose of this paper is to check the impact of female directors on the board and foreign institutional investors on earnings manipulation. Design/methodology/approach The data sample includes Chinese listed companies on the Shenzhen and Shanghai stock exchanges. The data are collected from China Stock Market and Accounting Research database covering the period from 2010 to 2017. The authors use a dynamic generalized method of moments in the study. Findings The findings show that the presence of female director on the board has a significant negative impact on both discretionary ac

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Dissertations / Theses on the topic "Earning Manipulation"

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Eskilstorp, Sofia, Sofi Olsson, and Johanna Nilsson. "Beneish m-score : att identifiera manipulation i svenska bolag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21623.

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Studien som presenteras är en kvantitativ studie utförd på Högskolan i Borås. Syftet medstudien är att fastställa om Beneish m-score kan användas för att identifiera manipulation i svenska aktiebolag. I princip alla bolag använder sig av någon form av earnings management. Svårigheten ligger i att identifiera när ett bolag går från att utnyttja den flexibilitet som finns i lagarna till att röra sig utanför lagens gränser. Bolagen pressas hårt internt men framför alltexternt och förväntningarna att prestera är ofta höga. I studien presenteras och diskuteras de olika incitament som kan påverka at

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Sardinha, Rui Filipe Ferreira Caldeirão. "Manipulação de resultados nas empresas não cotadas: aplicação prática ao sector do comércio por grosso." Master's thesis, Universidade de Évora, 2006. http://hdl.handle.net/10174/15923.

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Esta tese tem como principal objetivo demonstrar empiricamente que as empresas portuguesas não cotadas, do sector do comércio por grosso, efetuam a manipulação dos seus resultados com o objetivo de reduzir o montante de imposto sobre o rendimento a pagar. Inicialmente são definidos alguns conceitos importantes, tais como a manipulação de resultados ou os acréscimos e diferimentos discricionários e não discriminamos, bem como provisões para cobranças duvidosas ou resultados extraordinários Depois de uma breve revisão da literatura existente nesta área, na qual se descrevem os principais tipos,

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Marinakis, Pantelis. "An investigation of earnings management and earnings manipulation in the UK." Thesis, University of Nottingham, 2011. http://eprints.nottingham.ac.uk/12874/.

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What causes managers to manipulate their financial statements? How best can shareholders or prospective investors, auditors, financial analysts and regulators detect earnings manipulations? Addressing these questions is of critical importance to the efficient functioning of capital markets. For an investor it can result to improved returns, for an auditor it can mean avoiding costly litigation, for an analyst it can mean avoiding a damaged reputation, and for a regulator it can lead to enhanced investor protection and fewer investment disasters. The objective of this thesis is two-fold. The fi

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Siagian, Ferdinand Tumindi. "Earnings manipulation and the association between CEO bonus and accounting earnings /." view abstract or download file of text, 2002. http://wwwlib.umi.com/cr/uoregon/fullcit?p3061966.

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Thesis (Ph. D.)--University of Oregon, 2002.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 58-59). Also available for download via the World Wide Web; free to University of Oregon users.

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Makarem, Naser. "Downward earnings management through real activities manipulation." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726.

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This thesis investigates whether firms use real activities manipulation for income-decreasing earnings management purposes. Managers can use different tools to manage earnings. Given that managers have the authority to apply their own judgment in the preparation of financial reports and to make decision about business activities of their incumbent companies, the opportunity to manipulate earnings is twofold: the first is to manipulate financial reports using accounting techniques and the second is to manipulate underlying transactions. After the introduction of new regulations that were meant

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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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Yu, Wei. "Accounting-based earnings management and real activities manipulation." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24686.

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Thesis (Ph.D.)--Management, Georgia Institute of Technology, 2008.<br>Committee Chair: Church, Bryan; Committee Member: Comiskey, Eugene; Committee Member: Haizheng, Li; Committee Member: Kuang, Xi; Committee Member: Schneider, Arnold

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Vadeikaite, Kristina. "Depreciation manipulation and its impact on firms' returns." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9902.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Earnings management is typically achieved via discretionary accruals (such as depreciation). Dechow et al. (1996), Archibald (1972), and Peasnell et al. (2000) present results on the market reaction to depreciation manipulation that are inconsistent. They find either no reaction or a negative one. This study aims at settling this contradiction by using several different methods, in order to identify a possible manipulation, with a sample of S&P5

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Kuijper, Ruben Daniël. "Earnings management and real activities manipulation in M&A." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17781.

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Submitted by Ruben Kuijper (rubenkuijper@live.nl) on 2016-10-31T12:22:44Z No. of bitstreams: 1 fgv_thesis_334875.pdf: 825817 bytes, checksum: b3a16060bbfc6e618b215abd550a5ed2 (MD5)<br>Rejected by Joana Martorini (joana.martorini@fgv.br), reason: Ruben, seu trabalho foi rejeitado devido a correção porém "GETULIO" não tem acento. Favor retirar e postar o seu trabalho novamente. on 2016-11-07T18:29:22Z (GMT)<br>Submitted by Ruben Kuijper (rubenkuijper@live.nl) on 2017-01-19T07:17:50Z No. of bitstreams: 1 fgv_thesis_334875.pdf: 825817 bytes, checksum: b3a16060bbfc6e618b215abd550a5ed2 (MD5)<br>

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Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

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This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market re

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Books on the topic "Earning Manipulation"

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Crocker, Keith J. The economics of earnings manipulation and managerial compensation. National Bureau of Economic Research, 2006.

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Bergstresser, Daniel. Earnings manipulation and managerial investment decisions: Evidence from sponsored pension plans. National Bureau of Economic Research, 2004.

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Bergstresser, Daniel. Earnings manipulation and managerial investment decisions: Evidence from sponsored pension plans. National Bureau of Economic Research, 2004.

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Book chapters on the topic "Earning Manipulation"

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Li, Shuangjie, and Hongxu Liang. "Detection of Earnings Manipulation with Multiple Fuzzy Rules." In Foundations and Applications of Intelligent Systems. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37829-4_32.

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Yan, Xin, Lawrence R. Klein, Viktoria Dalko, Ferenc Gyurcs´any, and Michael H. Wang. "Preventing Stock Market Crises (III): Regulating Earnings Manipulation." In Regulating Competition in Stock Markets. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202714.ch5.

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Rahul, Kumar, Nandini Seth, and U. Dinesh Kumar. "Spotting Earnings Manipulation: Using Machine Learning for Financial Fraud Detection." In Lecture Notes in Computer Science. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-04191-5_29.

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Rahahleh, Mohammad Hussein, Ahmad Husni Bin Hamzah, and Norfadzilah Rashid. "The Artificial Intelligence in the Audit on Reliability of Accounting Information and Earnings Manipulation Detection." In Studies in Computational Intelligence. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73057-4_24.

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Paolone, Francesco, and Matteo Pozzoli. "Assessing the Effect of Financial Crisis of Earnings Manipulation. Empirical Evidence from the Top 1,000 World Listed Companies." In Mathematical-Statistical Models and Qualitative Theories for Economic and Social Sciences. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54819-7_17.

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Hardin, Garrett. "Growth: Real and Spurious." In Living within Limits. Oxford University Press, 1993. http://dx.doi.org/10.1093/oso/9780195078114.003.0012.

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One of the Rothschilds is credited with saying that "Compound interest is the eighth wonder of the world." How so? Because interest makes money grow, supposedly without limit. Ecologists regard the claim as arrant nonsense, for it implies a denial of Epicurean conservation. Like putative records of lifeless money in savings banks, real populations of living organisms grow by compound interest, but this biological reality does not move scientists to reverence. Biologists know that the growth of animals or plants does not violate conservation principles; biological growth merely involves the transfer of matter from the nonliving world to the living. Though new arrangements of matter— new chemical molecules—are created, the quantity of matter/energy remains the same. Before delving deeper into population theory (the topic of the next chapter) we need to see what scientific sense can be made of growth phenomena in the world of finance. In developing the argument there will be quite a bit of manipulation of numbers, but no great precision in numbers is called for. The conclusions reached will be robust, a curious academic word that means that the illustrative data can be varied over quite a wide range of values without affecting the practical conclusions. To accept compound interest at face value is to be confronted with an apparent creation of wealth. A bank account earning 5 percent compound interest per year doubles in value every 14 years. Let us indicate the initial deposit by D and time (in units of 14 years) by t. (For instance, when the number of years is 28, t = 2.) The value of the account at the end of time t is given by a simple equation: Since time (t) is written as an exponent of the number 2 we speak of this as an exponential equation and say that the value of the account grows exponentially. (There are other ways of representing the growth function, but they too involve exponents.) Figure 8-1 is a graph of the exponential growth of a bank account that draws compound interest.

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Conference papers on the topic "Earning Manipulation"

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Purwanti, Dyah. "Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia." In 2016 Global Conference on Business, Management and Entrepreneurship. Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.16.

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Hsiao, Hsiao-Fen, and Ai-Chi Hsu. "Notice of Retraction: Measuring Earnings Manipulation in the Financial Distress Firms." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5305480.

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Nan, Xiaoli, Xiao Sun, and Tieshan Hou. "Estimation of earnings manipulation in U.S. listed companies based on weighted discriminative model." In 2012 IEEE 2nd International Conference on Cloud Computing and Intelligence Systems (CCIS). IEEE, 2012. http://dx.doi.org/10.1109/ccis.2012.6664619.

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Akiba, Ryoki, Takuma Enomoto, and Ling Feng. "Earnings management through real activities manipulation by firms that publish short-term profit plans." In 2016 13th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2016. http://dx.doi.org/10.1109/icsssm.2016.7538541.

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Zhi-ying, Hu, and Liang Shuang. "Notice of Retraction: An empirical study on earnings manipulation through debt restructuring based on the new accounting standards." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882302.

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Reports on the topic "Earning Manipulation"

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Crocker, Keith, and Joel Slemrod. The Economics of Earnings Manipulation and Managerial Compensation. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12645.

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Bergstresser, Daniel, Mihir Desai, and Joshua Rauh. Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10543.

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