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Shen, Chung-Hua, and Chien-An Wang. "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry." Journal of Emerging Market Finance 18, no. 1 (2019): 106–44. http://dx.doi.org/10.1177/0972652719831543.
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This study investigates whether significant changes exist in providing loan losses and loan charge-offs during turnovers of chief executive officers (CEOs). Providing loan losses is referred to as a ‘big bath in earnings’, and providing loan charge-offs is referred to as a ‘big bath in asset quality’. We classify CEO turnovers into three types, namely, forced and voluntary CEO turnovers in privately owned banks (POB), turnovers in government-owned banks (GOB) and turnovers as outcomes of mergers and acquisitions (M&As). Using findings based on the data of Taiwanese commercial banks, we demonstrate that the forcibly appointed CEOs exhibit big baths in earnings and asset quality, whereas the voluntarily appointed CEOs exhibit a big bath in earnings but not in asset quality. Compared with the CEO turnover in a POB, the appointed CEO in a GOB shows no big bath in either earnings or asset quality. Moreover, turnovers resulting from M&As do not induce big baths. JEL Classification: C23, G21, G28, M41, M48
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Nieken, Petra, and Dirk Sliwka. "Management Changes, Reputation, and “Big Bath”-Earnings Management." Journal of Economics & Management Strategy 24, no. 3 (2015): 501–22. http://dx.doi.org/10.1111/jems.12101.
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Lam Detzler, Miranda, and Susan M. Machuga. "Earnings Management Surrounding Top Executive Turnover in Japanese Firms." Review of Pacific Basin Financial Markets and Policies 05, no. 03 (2002): 343–71. http://dx.doi.org/10.1142/s021909150200081x.
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This study examines the patterns of four discretionary financial variables surrounding president turnovers in Japanese firms. A new theory for earnings management, the coaching hypothesis, and three previously tested theories, the horizon, cover-up, and big bath hypotheses, are investigated. Our empirical results reinforce the importance of controlling for firm performance when testing earnings management. For routine turnovers, the evidence is consistent with the coaching hypothesis, which predicts mutual interests between incoming and outgoing presidents to portray a triumphant transition. We also find evidence for the horizon hypothesis, in that outgoing presidents in routine turnovers attempt to increase earnings during their last years, but the extent of the horizon problem may be curtailed by incentives to preserve a successful transition, the coaching hypothesis. For non-routine turnovers, we find little evidence of outgoing presidents attempting to cover up poor performance by employing income-increasing strategies. We also find weak support for the big bath hypothesis, which predicts incoming presidents of non-routine turnovers to decrease earnings in the transition year in order to report improved earnings in the following year.
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Frank, Mary Margaret, and Sonja Olhoft Rego. "Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?" Journal of the American Taxation Association 28, no. 1 (2006): 43–65. http://dx.doi.org/10.2308/jata.2006.28.1.43.
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This paper provides additional evidence on earnings management via the deferred tax asset valuation allowance account (VAA). Earlier publications that do not find evidence of earnings management via the VAA examine contractual incentives using broad samples. A more recent publication finds evidence consistent with earnings management via the VAA but examines capital-market-based incentives using a homogeneous sample. To bridge the gap between these studies, we exploit a heterogeneous sample over an extended time period but examine capital-market-based incentives to manage earnings. The results provide substantial evidence that firms use the VAA to smooth earnings toward the mean analyst forecast. However, the results do not provide evidence that firms use the VAA to smooth earnings toward positive or prior year's reported earnings targets or engage in “big bath” behavior for any of the earnings targets.
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Riyadi, Ahmad, Wiwik Utami, and Lucky Nugroho. "Potential Big Bath Accounting Practice in CEO Changes (Study on Manufacturing Companies Listed in Indonesia Stock Exchange)." International Journal of Accounting and Finance Studies 1, no. 2 (2018): 202. http://dx.doi.org/10.22158/ijafs.v1n2p202.
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<p><em>This Research aims to compare the earnings management which is big bath accounting model while CEO Changes in Indonesia. This research is using Secondary data which is Financial Statement from the Indonesian Stock Exchange. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information.</em></p><p><em>The purposive sampling was used in this research by sampling 14 listed company of CEO Change non-routine and 34 listed company of CEO Change routine. These samples are observed from 2004 to 2014. To identify the big bath accounting practice. Although CEO Change non-routine made a high correlation in this study, the study provides there is no difference in earnings management big bath accounting model while CEO Changes between routine and non-routine changes.</em></p>
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Rathke, Alex A. T., Amaury José Rezende, Rafael Moreira Antônio, and Marcelo Botelho C. Moraes. "Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms." Revista Contabilidade & Finanças 30, no. 80 (2019): 268–81. http://dx.doi.org/10.1590/1808-057x201806340.
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ABSTRACT This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses. We found original evidence supporting the hypothesis of big bath through the managing of deferred taxes under CPC 32/IAS 12. Deferred tax expenses can be used as a tool for reducing earnings because of the subjectivity and timing involved. To analyze the excess of deferred taxes, we propose a particular research strategy that is based on the increased homogeneity of accounting standards and tax regulation in Brazilian listed firms. This analysis provides new evidence of big bath adjustments that was never described before in the literature. We analyze 226 Brazilian listed firms for the 2011-2015 period. We designed a linear model to estimate deferred tax excess that is based on the conditional independence between treatment and effect under accounting standard CPC32/IAS 12. For our baseline analysis, we used least squares with controlling covariates. We also used two-stage least squares to control for omitted variables bias. This paper finds evidence that Brazilian firms can manage deferred income tax as a form of big bath. Results indicate that loss-making firms disclose significantly higher excesses of net deferred tax expenses, and that these excesses increase with losses.
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Ye, Chunlai. "Earnings Management through Tax Reserves and Auditor-Provided Tax Services." Accounting and Finance Research 6, no. 4 (2017): 217. http://dx.doi.org/10.5430/afr.v6n4p217.
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This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income smoothing, and taking an “earnings bath.” The analyses yield evidence that only non-large firms manipulate tax reserves to meet/beat earnings forecast in the post-FIN 48 period; however, tax reserves are still utilized by both large and non-large firms to smooth earnings. Moreover, evidence is provided that the auditor who provides more tax services facilitates large firms’ earnings smoothing in the post-FIN 48 period, implying independence impairment. But this behavior does not exist within non-large firms, arguably because the auditor does not compromise independence for less important clients.
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Rhee, Chang Seop, and Boyoung Moon. "New Chief Executive Officers Earnings Forecasts Bias At Their First Year Term And Role Of Financial Analysts: Korean Evidence." Journal of Applied Business Research (JABR) 31, no. 4 (2015): 1267. http://dx.doi.org/10.19030/jabr.v31i4.9300.
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This study investigates newly appointed Chief Executive Officers (CEOs) earnings forecasts bias at their first year term using listed firm data in Korea. Prior literature reports that new CEOs prefer to report low earnings (big bath or cookie jar accounting) at their first year term for the purpose of income smoothing. However, it is hard to find the studies about new CEOs earnings forecasts bias at the term of low earnings reporting incentive. We question what earnings forecasts bias they usually have when they are interested in low earnings reporting.From the empirical tests, we find that newly appointed CEOs tend to provide conservative (negative) forecasts instead of optimistic (positive) forecasts at their first term. Furthermore, we find that greater analyst following helps to relieve the negatively biased earnings forecasts of new CEOs.This study will contribute to academics and disclosure-related practitioners by documenting about newly appointed CEOs earnings forecasts bias. We also believe that our empirical evidence will be helpful to market participants when they make a business decisions in case of CEO turnover.
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박상봉 and 라기례. "The Relationship between Earnings Management and Conservatism -Focused on Earnings Loss Avoidance Firms and Big-bath Firms-." Management & Information Systems Review 32, no. 5 (2013): 261–85. http://dx.doi.org/10.29214/damis.2013.32.5.013.
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Cao, Tongyu, Hasnah Shaari, and Ray Donnelly. "Impairment reversals: unbiased reporting or earnings management." International Journal of Accounting & Information Management 26, no. 2 (2018): 245–71. http://dx.doi.org/10.1108/ijaim-08-2016-0084.
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Purpose This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide useful information about a company. Design/methodology/approach The authors use a sample of 182 Malaysian firms that reversed impairment charges and a matched sample of firms which chose not to reverse their impairments. Further analysis examines if reversing an impairment charge is associated with motivations for and evidence of earnings management. Findings The authors find no evidence that the reversal of an impairment charge marks a company out as managing contemporaneous earnings. However, they document evidence that firms with high levels of abnormal accruals and weak corporate governance avoid earnings decline by reversing previously recognized impairments. In addition, companies that have engaged in big baths as evidenced by high accumulated impairment balances and prior changes in top management, use impairment reversals to avoid earnings declines. Research limitations/implications The results of this study support both the informative and opportunistic hypotheses of impairment reversal reporting using Financial Reporting Standard 136. Practical implications The results also demonstrate how companies that use impairment reversals opportunistically can be identified. Originality/value The results support IASB’s approach to the reversal of impairments. They also provide novel evidence as to how companies exploit a cookie-jar reserve created by a prior big bath opportunistically.
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Albersmann, Benjamin Tobias, Christian Friedrich, Daniela Hohenfels, and Reiner Quick. "Goodwill impairment tests as a device for earnings management: Evidence from Germany." Corporate Ownership and Control 18, no. 1, Special Issue (2020): 261–80. http://dx.doi.org/10.22495/cocv18i1siart3.
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This study investigates whether goodwill impairments are influenced by earnings management incentives. It is motivated by the International Accounting Standards Board’s (IASB) post-implementation review on business combinations, the ongoing debate on the reliability of impairment testing, and the high practical relevance of this topic. The sample consists of 2,127 firm-year observations from German listed firms for the periods 2006 to 2013. The results show that the likelihood to recognize goodwill impairments and the magnitude of impairment losses are not only determined by economic and other relevant factors but also influenced by earnings management incentives like beating an earnings target, conservative smoothing, big bath accounting, changes in senior management, and the firms’ general earnings management behavior. Hence, goodwill impairment tests seem to be used by management as a device for earnings management. The results do not change over time, i.e., between the period before, during, and after the financial crisis.
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Sutrisno, Mohamad, and Yanti Puji Astutie. "Pengaruh Perencanaan Pajak Dan Insentif Non Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (2018): 273–89. http://dx.doi.org/10.24905/permana.v10i2.87.
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The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively.
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Kirschenheiter, Michael, and Nahum D. Melumad. "Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?" Journal of Accounting Research 40, no. 3 (2002): 761–96. http://dx.doi.org/10.1111/1475-679x.00070.
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Caruso, Giuseppe Davide, Elisa Rita Ferrari, and Vincenzo Pisano. "Earnings management and goodwill impairment." Journal of Intellectual Capital 17, no. 1 (2016): 120–47. http://dx.doi.org/10.1108/jic-09-2015-0081.
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Purpose – The purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for evidences of earnings management (EM) practices. Thus, our goal is to provide a response to the following research questions. Are goodwill impairments used by listed firms’ managers to manipulate earnings? If so, what kind of EM practice is mostly used? Design/methodology/approach – In this paper the authors tested the following hypothesis: H1. In the year of the deal’s closure and in the following four years, the management detects impairment of goodwill in difformity with the previous Italian regulations and related accounting practices. Moreover, the authors tried to determine, for each considered firms, potential symptoms of typical DEM practices widely debated in the financial accounting literature (income smoothing, income minimization, income minimization, or big bath accounting). Findings – Our analysis does not prove evidence of certain EM practices, but it highlights very clearly that, after the adoption of IAS/IFRS, managers’ behavior has deeply changed. Moreover, the analysis shows that there is no univocal choice in favor of a specific EM practice and that every firm pursues its own “strategy.” Originality/value – Considering the importance of the topic from both the perspectives of managerial (with regard to M & As valuation processes) and financial accounting (with regard to intangibles valuation fulfilled by applying the impairment test instead of the amortization), this work aims to provide a multi-dimensional contribution to the current debate.
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Bauman, Christine C., Mark P. Bauman, and Robert F. Halsey. "Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?" Journal of the American Taxation Association 23, s-1 (2001): 27–48. http://dx.doi.org/10.2308/jata.2001.23.s-1.27.
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This study utilizes a sample comprised of Fortune 500 firms to examine earnings management via changes in the deferred tax asset valuation allowance. The study extends existing research in three ways. First, we document that the earnings effect of a valuation allowance change often cannot be determined from financial statement disclosures. Based on an analysis of sample firms' income tax footnotes, we offer suggestions to improve disclosure policy. Second, prior research uses the net change in the valuation allowance account as a proxy for the earnings effect of valuation allowance changes. We argue that the amount reported in the effective tax rate reconciliation is a better measure of the income statement effect and document certain significant differences between the measures. Third, prior research employs cross-sectional regression models in an effort to make generalizations about earnings management behavior. In contrast, we use a contextual approach to assess whether observed valuation allowance changes are consistent with different motivations for earnings manipulation. The contextual analyses are based on identifying firms in the position to engage in various forms of earnings management and examining the earnings effect of valuation allowance changes made by firm managers. Cross-sectional tests find virtually no evidence in support of earnings management. Of particular note, we find that the incidence of “big bath” behavior may be exaggerated. In contrast, a contextual approach identifies specific instances in which earnings management may exist. Thus, the analysis of valuation allowance changes is contextual and requires careful consideration of activity in the allowance account. This point underscores the deficiency in income tax reporting and the need for increased disclosure in this area.
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Martinez, Antonio Lopo. "Detectando Earnings management no Brasil: estimando os accruals discricionários." Revista Contabilidade & Finanças 19, no. 46 (2008): 7–17. http://dx.doi.org/10.1590/s1519-70772008000100002.
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Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais. O primeiro passo é elucidar o significado de alguns conceitos relevantes tais como: accruals totais e accruals discricionários. Posteriormente, após uma análise crítica dos principais modelos de accruals agregados, implementar no contexto de empresas brasileiras, o modelo Kang e Silvaramakrishnan (1995), diagnosticado como o tecnicamente mais acurado para o Brasil. Para atestar a validade do modelo aplicado, investigamse circunstâncias em que o incentivo para gerenciamento de resultados é particularmente forte. Os resultados corroboram as hipóteses de gerenciamento de resultados para: a) Evitar reportar perdas; b) Sustentar o desempenho recente e c) Piorar o resultado presente em prol de resultados futuros (take a bath).
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Malijebtou Hassine, Nour, and Faouzi Jilani. "Determinants of Goodwill Impairment Losses under IAS 36: The French Case." International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 343. http://dx.doi.org/10.5296/ijafr.v7i1.11291.
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The present paper investigates the determinants of goodwill impairment losses under IAS 36. More specifically, this study examines the impact of earnings management, corporate governance and financial crisis on goodwill impairment losses reported by French firms following the adoption of IAS 36 on purchased goodwill. Based on a sample of 730 observations from 107 groups of companies that belong to the SBF 250 over the period 2006-2012, the findings of this research confirm largely our predictions. Indeed, main results show that managers impair goodwill to meet earnings management motives linked to CEO change, earnings smoothing, big bath accounting and financial crisis. Moreover, they reveal that French firms impair goodwill to response to debt renegotiation hypothesis. In addition, the findings demonstrate that French firms audited by a Big Four auditor record lower goodwill impairment losses. Thus, they highlight the role of audit quality to constrain managerial opportunism associated to goodwill impairment.This study illuminates the accounting standard-setters in understanding the determinants of goodwill impairment losses in France under IAS 36. Therefore, it contributes to the international actual debate on goodwill and to the international accounting literature.
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Kwon, Kyungheon, and Nam-Ryoung Lee. "A Case Study On Big Bath Earnings Management With Large Shareholder Changes With A Focus On The Setting Of Loan Loss Allowances For A Savings Bank." Journal of Applied Business Research (JABR) 32, no. 6 (2016): 1793. http://dx.doi.org/10.19030/jabr.v32i6.9824.
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The management performance of a bank is highly affected by bad debt the bank has written off related to loan receivables. When this happens, discretionary action regarding the setting of the allowance for loan losses is enabled, through which the big bath phenomenon often occurs. The present study investigates this big bath phenomenon. In particular, it attempts to determine whether it occurs when the allowance for loan losses is set during a specific period of time – namely the period in which large shareholders change and the new shareholder brings a capital influx. An examination was carried out through a case analysis for a savings bank. Z Savings Bank was selected, and for comparison and analysis, similar savings banks were studied. From 2002 to 2014, large shareholders at Z Savings Bank changed four times. The analysis revealed that when individual-to-individual shareholder changes took place, the big bath phenomenon did not occur. However, in two cases, one in 2011 and the other in 2014, individual-to-company shareholder changes took place. In these two cases, management performance showed high variations, and it was confirmed that the typical big bath phenomenon occurred. According to the analysis, this was due to an environmental factor that caused distressed debts to be reflected at their maximum value. This was done via an inspection process that was triggered when the capital held by the large companies – both Korean and foreign – was brought in. Specifically, the bad debt being written off and the allowances for loan losses were intentionally exposed in the accounting in order to provide transparency when the shareholder changes took place. This phenomenon occurred because the Financial Supervisory Commission reinforced the obligatory allowance-setting rate to ensure the soundness of assets.
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Slamet, Abdul, and Provita Wijayanti. "RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA." Jurnal Akuntansi Indonesia 5, no. 2 (2016): 115. http://dx.doi.org/10.30659/jai.5.2.115-130.
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Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior. Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earningsbath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression resultsof tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals.
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Almeida-Santos, Paulo Sérgio, Andréia Carpes Dani, Cristian Baú Dal Magro, and Débora Gomes Machado. "Propriedade familiar e o earnings management no Brasil: uma análise sob a ótica do “take a bath” e do “income smoothing”." Enfoque: Reflexão Contábil 36, no. 1 (2017): 23. http://dx.doi.org/10.4025/enfoque.v36i1.30072.
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Devido às características próprias das empresas familiares, estas se diferenciam das companhias não familiares, especialmente, quanto ao seu poder centralizador e conservador, planos estratégicos em longo prazo com o objetivo de perpetuação de seus negócios, salvaguardando o capital do grupo familiar. Por esses e outros motivos, as empresas familiares têm chamado a atenção de pesquisadores, sobretudo, na identificação do nível de relação entre a propriedade familiar e os resultados destas companhias. Oportunamente, o propósito deste artigo teórico-empírico, de natureza quantitativa, do tipo documental e descritivo, consiste em identificar se companhias de propriedade familiar se diferenciam das demais companhias não familiares, quanto à produção média de accruals discricionários, e quanto ao coeficiente de variação dos lucros sobre a variação das vendas; bem como identificar o nível de relação da propriedade familiar com a prática do take a bath (produção de accruals discricionários negativos) e do income smoothing (suavização de resultados) entre as companhias brasileiras de capital aberto listadas na BM&FBOVESPA®, no período de 2000 a 2010. Os resultados encontrados inicialmente mostram que as empresas familiares tendem a produzir mais accruals discricionários negativos, assim como coeficientes da razão entre a variação dos lucros sobre as vendas acentuadamente mais negativos, fazendo com que estas se diferenciem das demais empresas não familiares. Resultados obtidos por meio da regressão logística, modelos logit e probit, mostram que a propriedade familiar está relacionada positivamente, tanto com a prática do take a bath, quanto com o income smoothing, sendo com este último uma relação mais significativa estatisticamente.
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Siggelkow, Lena, and Henning Zulch. "Determinants Of The Write-Off Decision Under IFRS: Evidence From Germany." International Business & Economics Research Journal (IBER) 12, no. 7 (2013): 737. http://dx.doi.org/10.19030/iber.v12i7.7964.
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This study examines the factors that influence write-off decisions in German-listed companies. Write-offs have been widely discussed, especially for the US-American market, and a relation to earnings management has been found in existing studies. German companies differentiate from the companies that have already been analyzed as they operate under different accounting standards (IFRS) and in a different institutional setting.Additionally, managers are confronted with the task to derive the IFRS annual statements from the existing annual statements according to local GAAP which follow a differing objective. Based on a sample of 805 observations of German companies listed in the DAX, MDAX, TecDax and SDAX indices between 2004 and 2010, we analyze the impact of firm performance as well as reporting incentives on the write-off decision. We find that the write-off probability rises significantly with decreasing overall firm performance, which is in line with the legal requirements. Additionally, we find a strong relation of the write-off probability with unexpectedly high earnings, which is an indicator for income smoothing. Besides influencing the shareholders perception, income smoothing can serve to minimize overall tax payments or to influence the banks risk assessment. In contrast with prior studies focusing on the US-American market, we found no evidence for other capital market motives, like big bath accounting and management changes; neither could we confirm the hypothesis that earnings-based management compensation or leverage have a significant influence on the write-off decision. These results indicate that German managers aim to influence tax payments and potential lenders in contrast to the perception of potential shareholders.
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Lin, Tzong-Huei, Ching-Chieh Lin, Yueh Cheng, and Wen-Chih Lee. "Asset impairment and corporate governance: evidence from the finance industry." Corporate Ownership and Control 7, no. 2 (2009): 411–19. http://dx.doi.org/10.22495/cocv7i2c4p2.
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The purpose of this paper is to explore whether asset impairment loss as stipulated in International Accounting Standards (IAS) No. 36 provides an opportunity for finance industry to engage in earnings management, and whether corporate governance mechanism can deter such behavior. Using a sample of Taiwan finance industry, our results show that the amounts of asset impairment losses are related to “income smoothing” incentive rather than “big bath” motive. We also find that directors/managers recognize asset impairment losses basing on self-interest consideration and corporate governance mechanism have significant effect on asset impairment decision. The result also shows that financial holding company recognizes less asset impairment losses than non-financial-holding financial institution. Our conclusions are robust to different model specification, and are free from multicollinearity and outliers effects. This study contributes to understand the asset impairment behavior of finance industry and the behavior differences between financial holding company and non-financial-holding financial institution.
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Choi, Eun Sil, and Chang Seop Rhee. "The Effect Of Chief Executive Officers Turnover On International Financial Reporting Standards Reconciliation." Journal of Applied Business Research (JABR) 31, no. 5 (2015): 1851. http://dx.doi.org/10.19030/jabr.v31i5.9407.
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We investigate the impact of Chief Executive Officer (CEO) changes on International Financial Reporting Standards (IFRS) reconciliation. Since January 1st, 2011 all Korean listed companies are required to adopt IFRS in their separate and consolidated accounts. To aid investors in evaluating corporate performance over time, the companies must restate the K-GAAP financial statements for 2010 under IFRS. We find that negative IFRS reconciliation is more frequent for firms with CEO turnover in 2011. The result suggests that new CEOs have an incentive to report lower earnings through IFRS reconciliation for the purpose of big bath. Additionally, in order to examine whether new CEOs incentive of the negative IFRS reconciliation is existed in different corporate governance levels, we classify the companies into strong and weak corporate governance. From the test, we find that their incentive of negative IFRS reconciliation is disappeared (existed) in the companies with strong (weak) corporate governance. This study will contribute to academics and disclosure-related practitioners by providing valuable information of the CEO incentive regarding IFRS reconciliation. We believe that our empirical evidence will be helpful to market participants when they make a business decisions in case of CEO turnover.
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Alabdullah, Tariq Tawfeeq Yousif. "The performance of companies and the board’s characteristics from the new perspective of manipulation avoidance." Corporate Ownership and Control 13, no. 4 (2016): 279–86. http://dx.doi.org/10.22495/cocv13i4c2p1.
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From the outlook of regional development in the Middle East, a current exploration of the relationship between the corporate governance system and the performance of companies is extremely important and timely, especially after the impact of the latest financial crises, as a means of enhancing and improving the region’s business efficiency leading to economic growth of the region. The aim of this paper is to investigate the effect of the board’s characteristics in association with the performance of companies in the context of the business environment in the Middle East and specifically by examining the country of Jordan. In addition to examining the board’s characteristics, this study also investigates the relationship between the board’s characteristics of managerial ownership and the duality or the non-duality of the role of the Chief Executive Officer (CEO) as one of the important mechanisms of corporate governance and a company’s performance using both traditional measurements of return on assets (ROA) and return on equity (ROE) and contemporary ones of market share measurement of a company’s performance to avoid manipulation. The data for the current study is obtained from one source, namely the secondary data of the annual reports. The sample companies comprise 50 non-financial companies listed on the Amman Stock Exchange (ASE) website for the fiscal year ended in 2013. Multiple regression analysis is used to evaluate the relationship between the variables. The results of the previous studies have revealed that managerial ownership and non-duality in various segments have an inverse association with monitoring costs as mentioned in the agency theory. This finding is consistent with findings of the current study for market share measurement and not consistent, however, with ROA and ROE. The current study presents a unique contribution to the corporate governance area relating to the effect of the board’s characteristics in relation to the performance of Jordanian companies. Previous studies examining developed and developing countries have placed an emphasis on financial measurements to measure the financial performance of companies without mentioning the considerable role of manipulation methods in financial statements. The manipulation methods include income smoothing, earnings’ management, creative accounting and big bath accounting, which is an earning management strategy that may affect a real picture of a company’s performance being given. Thus, the current study provides evidence that supports the notion that this fundamental issue of manipulation methods and avoidance of manipulation has been neglected in prior research in the Middle East as well as in Western countries. Accordingly, this study provides evidence to compare the traditional methods with ones that avoid manipulation
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Bachtijeva, Diana. "Assumptions, Types of Accounting Manipulations and Their Application." Buhalterinės apskaitos teorija ir praktika, no. 23 (May 6, 2021): 5. http://dx.doi.org/10.15388/batp.2021.33.
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The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing accounting methods. Research based on these hypotheses has revealed the main types of financial information manipulation - earnings management and creative accounting. After conducting the analysis of scientific sources, the article presents the definitions of earnings management and creative accounting of various authors, distinguishes the types of earnings management – accrual-based earnings management and real earnings management. After analyzing the manipulation methods indicated in the literature, a comprehensive list of profit management and creative accounting methods are presented. The methods are structured and classified according to their compliance with accounting standards, types of profit management and their impact on accounting areas. The provided list and classification of methods is useful in a scientific sense for further research on this phenomenon.
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Liu, Ye, and Changjiang Lyu. "Research on methods of IPO earnings management: case of Guirenniao." Nankai Business Review International 7, no. 4 (2016): 491–509. http://dx.doi.org/10.1108/nbri-01-2016-0003.
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Purpose The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and volatile questioning from different sides. This paper aims to take Guirenniao (China) Co. Ltd. (GRN for short), one of the first batch of listed companies in 2014 that suffered performance decline, as an example to analyze how it managed earnings before IPO. Design/methodology/approach This paper examines earnings management signs that exist in GRN through analysis of its financial statements compared to those of its industry peers. This paper then uses the modified Jones model to detect its accrual earnings management and build three models, which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses, to detect real earnings management. Findings This paper finds that GRN managed earnings through accrual and real activities in 2012 and 2013. Finally, this paper provides evidence on the specific methods of earnings management, which are easing credit policy to recognize revenue in advance, abnormal expansion, decreasing costs and connected transactions. Originality/value This paper examines earnings management signs exist in GRN through analysis of its financial statements comparing to those of its industry peers. This paper then uses the modified Jones Model to detect its accrual earnings management and build three models which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses to detect real earnings management.
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Collins, Daniel W., Morton Pincus, and Hong Xie. "Equity Valuation and Negative Earnings: The Role of Book Value of Equity." Accounting Review 74, no. 1 (1999): 29–61. http://dx.doi.org/10.2308/accr.1999.74.1.29.
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This study provides an explanation for the anomalous significantly negative price-earnings relation using the simple earnings capitalization model for firms that report losses. We hypothesize and find that including book value of equity in the valuation specification eliminates the negative relation. This suggests that the simple earnings capitalization model is misspecified and the negative coefficient on earnings for loss firms is a manifestation of that misspecification. Furthermore, we provide evidence on three competing explanations for the role that book value of equity plays in valuing loss firms. Specifically, we investigate whether the importance of book value in cross-sectional valuation models stems from its role as (1) a control for scale differences (Barth and Kallapur 1996), (2) a proxy for expected future normal earnings (Ohlson 1995; Penman 1992), or (3) a proxy for loss firms' abandonment option (Berger et al. 1996; Barth et al. 1996; Burgstahler and Dichev 1997). Our results do not support the conjecture that the importance of book value in cross-sectional valuation stems primarily from its role as a control for scale differences. Rather, the results are consistent with book value serving as a value-relevant proxy for expected future normal earnings for loss firms in general, and as a proxy for abandonment option for loss firms most likely to cease operations and liquidate.
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Shin, Hoyoung, and Hyunmin Oh. "Mandatory Adoption Of IFRS And Earnings Transparency In Korea." Journal of Applied Business Research (JABR) 33, no. 6 (2017): 1129–38. http://dx.doi.org/10.19030/jabr.v33i6.10050.
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We investigate the relation between mandatory adoption of IFRS (International Financial Reporting Standards) and earnings transparency in Korea. We define transparency of earnings as how well it explains a firm value. Financial reporting mitigates information risks of the firm by lessening information asymmetry between insiders and outsiders of a firm. If accounting information produced after adopting IFRS better explains a firm value, then, it will reduce information asymmetry and information risks of the firm, resulting in enhancement of earnings transparency. We measure earnings transparency based on Barth, Konchitchki, and Landsman et al. (2013) and Cheng and Subramanyam (2008). 
 The sample is 2,276 which are listed on Korea stock exchange over 2008-2014. The empirical result shows adopting IFRS is significantly positive with earnings transparency, which means it mitigates information asymmetry, enhancing earnings transparency in Korea.
 Our study is distinguished from prior studies because we empirically examine influence of adopting IFRS on earnings transparency of Korea. Our result implies adopting IFRS contributes to higher earnings transparency which helps market participants make decisions.
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Bachtijeva, Diana. "Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories." Buhalterinės apskaitos teorija ir praktika 22 (January 28, 2021): 6. http://dx.doi.org/10.15388/batp.2020.28.
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The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In the article after concluding the analysis of scientific sources the following are presented: the stages of accounting development, which were influenced not only by different Anglo-Saxon, Germanic and Latin accounting systems, but also by economic and political factors; the influence of accounting on the development of accounting theories is revealed. The concept of positive accounting theory, assumptions for manipulating accounting and the concept and application methods of earnings management and creative accounting are presented. Based on the research, a model of multi-paradigm approach is presented, in which the methodologies of normative and positive accounting theory can be fully applied. The proposed complexity of methodologies can help to solve not only the problems of creative accounting and earnings management, but also other problems of the 21st century. accounting issues.
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Kumari, Pooja, and Chandra Sekhar Mishra. "Equity Values and Prediction of Earnings with Disaggregation of Earnings in India." Global Business Review 21, no. 4 (2018): 990–1010. http://dx.doi.org/10.1177/0972150918779167.
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This article examined the relative performance of aggregated and disaggregated earnings for valuation of equity and prediction of earnings in India. We measured three levels of earnings disaggregation: aggregate earnings, total accruals and cash flows, and four major constituents of accruals, then we estimated pooled as well as individual industry-wise regressions. We adopted Barth, Beaver, Hand and Landsman’s (1999, Review of Accounting Studies, 4(3, 4), 205–229; 2005, Journal of Accounting, Auditing & Finance, 20(4), 311–345) linear information structure grounded on generalized version of Ohlson (1999) model. We compared our results with the studies based on developed market. Our findings say that aggregated earnings and its disaggregated components are value relevant, and the adjusted R-squares of every next disaggregated systems are higher than aggregated systems, but in varying range across industries. We also find that the investors are not capable of judging total accruals and cash flows separately for investment decisions in this emerging market.
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Radhakrishnan, Suresh. "Discussion—The Role of “Other Information” in the Valuation of Foreign Income for U.S. Multinationals." Journal of Accounting, Auditing & Finance 20, no. 4 (2005): 379–83. http://dx.doi.org/10.1177/0148558x0502000404.
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The value-relevance of earnings components is an important issue for accounting regulators because it can help them assess the benefit of mandating disclosures with respect to value-relevant earnings components (see, e.g., Barth et al. [2001]). Hope and Kang (hereafter HK) examine the value-relevance of earnings components—specifically, foreign and domestic earnings—by building on Bodnar and Weintrop (1997; hereafter BW). BW show that while both domestic and foreign earnings are value- relevant, the foreign earnings response coefficient is higher than the domestic earnings response coefficient. They also find that the foreign earnings response coefficient is higher than the domestic earnings response coefficient because of higher growth opportunities in foreign operations relative to domestic operations. The objective of HK is to provide an alternative explanation for BW's finding. Specifically, they argue that BW's result could be a statistical artifact due to the omission of an explanatory variable that is correlated with the foreign earnings in BW's research design. HK make the case for the omission of “other information” that is correlated with foreign earnings in BW's research design. They include a variable for “other information” based on analysts' future earnings forecasts in BW's research design and find that the foreign and domestic earnings response coefficients are similar in magnitude. My discussion centers, first, on certain limitations of the research design and proxy for other information employed by HK; second, I will then interpret the results in light of these limitations. For highlighting the limitations of the research design and proxies employed, I begin by providing a simple framework of stock valuation that provides insights into the drivers of earnings response coefficients. Finally, I will state my conclusions and suggest future research directions.
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Subramanyam, K. R., and Mohan Venkatachalam. "Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity." Accounting Review 82, no. 2 (2007): 457–81. http://dx.doi.org/10.2308/accr.2007.82.2.457.
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We reexamine the relative importance of earnings and operating cash flows in equity valuation. In contrast to previous studies that use stock returns (Dechow 1994) or future operating cash flows (Barth et al. 2001), we use ex post intrinsic value of equity as the criterion for comparison. We determine ex post intrinsic value of equity by discounting future dividends over a three-year horizon and market price at the end of the horizon by industry cost of equity. The advantage of the ex post intrinsic value measure over stock returns is that it is not contaminated by the stock market's fixation on reported earnings (Sloan 1996). Also, unlike finite horizon future operating cash flows, ex post intrinsic values better reflect the magnitude, timing, and uncertainty of investors' future cash flows (SFAC No. 1, FASB 1978). Our results suggest that accrualbased earnings dominate operating cash flows as a summary indicator of ex post intrinsic value.
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Nuryani, Anum. "Pengaruh Earning Per Share dan Return On Asset terhadap Harga Saham pada PT. Sepatu Bata Indonesia Tbk." Jurnal Ilmu Komputer dan Bisnis 11, no. 2a (2020): 72–81. http://dx.doi.org/10.47927/jikb.v11i2a.261.
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Penelitian ini bertujuan untuk mengetahui Pengaruh Return on Asset dan Debt to Asset Ratio Terhadap Earning Per Share Pada PT. Gudang Garam, Tbk. Metode yang digunakan adalah explanatory research. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini Return on Asset tidak berpengaruh signifikan terhadap Earning Per Share sebesar 4,0%, uji hipotesis diperoleh t hitung < t tabel atau (0,577 < 2,306). Debt to Asset Ratio berpengaruh signifikan terhadap Earning Per Share sebesar 66,7%, uji hipotesis diperoleh t hitung > t tabel atau (4,005 > 2,306). Return on Asset dan Debt to Asset Ratio secara simultan berpengaruh signifikan terhadap Earning Per Share diperoleh persamaan regresi Y = 246,871 + 6,945X1 + 31,668X2 dan nilai determinasi sebesar 77,1%, uji hipotesis diperoleh nilai F hitung > F tabel atau (8,593 > 4,350)
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Bornemann, Sven, Thomas Kick, Andreas Pfingsten, and Andrea Schertler. "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks." Journal of Banking & Finance 53 (April 2015): 188–201. http://dx.doi.org/10.1016/j.jbankfin.2014.12.005.
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Lukito, Cristine Prestarika, and Priski Setiawan. "Pengaruh Earning Per Share dan Return On Asset terhadap Harga Saham pada PT. Sepatu Bata Indonesia Tbk." Jurnal Ilmu Komputer dan Bisnis 11, no. 2a (2020): 63–71. http://dx.doi.org/10.47927/jikb.v11i2a.21.
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Penelitian ini bertujuan untuk mengetahui Pengaruh Earning per share dan Return on Asset Terhadap Harga saham pada PT. Sepatu Bata Indonesia Tbk. Metode yang digunakan adalah explanatory research. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini Earning per share tidak berpengaruh signifikan terhadap Harga saham sebesar 3,5%, uji hipotesis diperoleh t hitung < t tabel atau (-0,134 < 2,447). Return on Asset berpengaruh signifikan terhadap Harga saham sebesar 58,0%, uji hipotesis diperoleh t hitung > t tabel atau (2,876 > 2,447). Earning per share dan Return on Asset secara simultan berpengaruh signifikan terhadap Harga saham diperoleh persamaan regresi Y = 442,106 + -7,197X1 + 51,683X2 dan nilai determinasi sebesar 83,2%, uji hipotesis diperoleh nilai F hitung > F tabel atau (12,367 > 5,410).
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Lukito, Cristine Prestarika, and Priski Setiawan. "Pengaruh Earning Per Share dan Return On Asset terhadap Harga Saham pada PT. Sepatu Bata Indonesia Tbk." Jurnal Ilmu Komputer dan Bisnis 11, no. 2a (2020): 63–71. http://dx.doi.org/10.47927/jikb.v11i2a.258.
Full textAbstract:
Penelitian ini bertujuan untuk mengetahui Pengaruh Earning per share dan Return on Asset Terhadap Harga saham pada PT. Sepatu Bata Indonesia Tbk. Metode yang digunakan adalah explanatory research. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini Earning per share tidak berpengaruh signifikan terhadap Harga saham sebesar 3,5%, uji hipotesis diperoleh t hitung < t tabel atau (-0,134 < 2,447). Return on Asset berpengaruh signifikan terhadap Harga saham sebesar 58,0%, uji hipotesis diperoleh t hitung > t tabel atau (2,876 > 2,447). Earning per share dan Return on Asset secara simultan berpengaruh signifikan terhadap Harga saham diperoleh persamaan regresi Y = 442,106 + -7,197X1 + 51,683X2 dan nilai determinasi sebesar 83,2%, uji hipotesis diperoleh nilai F hitung > F tabel atau (12,367 > 5,410).
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Cann, Candi K. "Black Deaths Matter Earning the Right to Live: Death and the African-American Funeral Home." Religions 11, no. 8 (2020): 390. http://dx.doi.org/10.3390/rel11080390.
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Black Deaths Matter: Earning the Right to Live—Death and the African-American Funeral Home recounts the history of black funeral homes in the United States and their role in demanding justice for bodies of color and the black community. Through funeral pageantry and vigilant support for local communities, the African American funeral home has been central to ensuring that not only do Black Lives Matter, but black deaths count and are visible to the larger community. This paper is a slightly expanded version of the plenary talk for the Centre for Death and Society’s Politics of Death Conference at the University of Bath on 9 June 2018. This research and talk were supported by The Louisville Institute under the Project Grant for Researchers.
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Astuti, Indri, and Widodo Widodo. "MOTIVASI MASYARAKAT DALAM MEMILIH PEMIMPIN (Studi Kasus Pada Pemilihan Kepala Desa Hargomulyo, Gedangsari, Gunungkidul)." Aliansi : Jurnal Manajemen dan Bisnis 14, no. 1 (2020): 39–46. http://dx.doi.org/10.46975/aliansi.v14i1.33.
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Society always hunger for a leader which can be expected by its protecting people is more when commutation moment hence people surely hope the leader which will more baih in holding governance wheel. At authors opportunity start from survey later; then communicate with the society of either through direct and also through/passing media social later; then do/conduct this research with the descriptive method qualitative Hence at this opportunity is writer will pare and explain how society motivation in chosening leader? Highest expectation 31% improving people earnings, equal to 15% that is hold responsible. equal to 13%, People 11%, 11%, in activity RT / rw 8%, Cleanness 5%, 3%, and Agamis 3%. Suggestion from writer that society of if wishing happy peaceful and prosperous life and also have to and is obliged to remember the Allah SWT. by diligent of religious service. Because place Allah curtsey and place ask. If that leader as medium, because good leader is which religious.
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Surapati, Putri Jasmine, Nada Nur Maulidina, Fayza Maritza Putri Agustono, and Hilda Ferira Pohan. "Comparative Analysis of President Soeharto and Kim Dae Jung's Policies in Overcoming the 1997 Economic Crisis based on Small Theory and Idiosyncratic Theory." Khazanah Sosial 3, no. 2 (2021): 74–83. http://dx.doi.org/10.15575/ks.v3i2.11503.
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The 1997 economic crisis was a situation in which the Asian economy experienced a drastic decline which was triggered by Thai finance. At that time Thailand, burdened by huge foreign debt, decided to develop the Baht currency after attacks by currency speculators on the country's foreign reserves. This monetary shift was aimed at stimulating export earnings but this strategy actually had a bad impact. This has had the effect of transmitting to several countries in other Asian regions, such as South Korea and Indonesia. In responding to the formulation of this phenomenon, South Korea and Indonesia have their own policies to overcome the 1997 Economic Crisis.Thus, in order to understand the decision-making process in foreign policy, a level of analysis is needed, namely using idiosyncratic theory and small theory. Using a qualitative approach, this research generates ideas to understand the background to the policy process it created to address the issue of the 1997 Economic Crisis.
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Sricharoen, Thitiwan. "Migration and Remittances: Evidence from Cambodia, Myanmar and Lao Migrant Workers." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 29. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(29).
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The purpose of research deals with leading questions regarding migration, concentrating on migration remittances, and management relating to remittance. The survey was conducted in 2018. Five hundred and eleven migrant workers from these source countries-Cambodia, Myanmar and Lao, were interviewed. This research applies probit regression analysis. The results show that repeated migrants who are not first-time migrant, are a highly specific group with 54.74%. First-time migrants are most likely to send remittances home while working in Thailand, accounting for 2,826 Baht per month. However, this number decrease with the second-time migrants send remittances about 2,331 Baht per month. Saving behavior is similar between first-time migrants and second-time migrants, who save a portion of their earnings. However, this number increases to 50% in the cases of third and subsequent migrants. The estimation of sending remittances of all migrant's nationalities. The variables that have the influence on remittances in the positive direction are these variables: being Cambodia migrants, burden of family, social assistance, being Myanmar migrant and household size, respectively. On the other hand, the variables that effect on remittances in the opposite direction are attain below primary school, education (in year), real estate owned, and number of migrating household members in Thailand, respectively. The results show that those who finished below primary school are more likely to send remittances, compared with those who finished above primary school. Main policy recommendations are: bank should decrease money transferring cost; employers should pay salary through banking accounts; migrants should remit money through formal channels. Keywords: Migration, Remittance, International Migration, Myanmar Migrant, Cambodian Migrant, Lao Migrant.
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Mamman, Maharazu. "Computer Education: a Medium for Sustainable Development and Human Capacity Building in Nigeria." International Letters of Social and Humanistic Sciences 32 (June 2014): 204–13. http://dx.doi.org/10.18052/www.scipress.com/ilshs.32.204.
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Computer education is one of the main keys to economic development and improvements in human welfare. As global economic competition grows sharper, Computer education becomes an important source of competitive advantage, closely linked to economic growth, and a way for countries to attract jobs and investment. In addition, Computer education appears to be one of the key determinants of lifetime earnings. Countries therefore frequently see raising Computer educational attainment as a way of tackling poverty and deprivation. In developing countries, Computer education is also linked to a whole batch of indicators of human development. The experience of Nigerian economies in particular in the past two decades has demonstrated the benefits that public investment in Computer education can bring. The responsibility of this paper therefore, is to discuss the integration Computer education in teacher education for capacity building and sustainable development. Areas of concern are integration of Computer education in teacher education for capacity building and sustainable development, challenges of Computer education in teacher education, and approaches to Computer education integration. The paper concludes and recommends how to build human resources that will build the nation and bring sustainable development Computer education must be integrated into teacher education and Computer education should be a compulsory subject or course for all students in teacher training institutions.
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Bhowmik, Ankita, Shantanu Bhunia, Anupam Debsarkar, Rambilash Mallick, Malancha Roy, and Joydeep Mukherjee. "Development of a Novel Helical-Ribbon Mixer Dryer for Conversion of Rural Slaughterhouse Wastes to an Organic Fertilizer and Implications in the Rural Circular Economy." Sustainability 13, no. 16 (2021): 9455. http://dx.doi.org/10.3390/su13169455.
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Organic wastes of rural slaughterhouses in developing countries comprise of blood and undigested rumen contents harboring infectious microbial pathogens and having impermissible BOD5 and COD values. Previously we demonstrated valorization of blood and rumen contents through drying and conversion to an efficacious organic fertilizer which was free from infectious pathogens and heavy metals. Here we describe fabrication of a novel helical-ribbon mixer dryer for transition from the current small-scale household cooking to equipment-driven sustainable production. Blood and rumen digesta mixed in a 3:1 ratio, having initial moisture of 85%, were dried at 90–110 °C for 3–4 h to attain 15.6% final moisture-containing organic fertilizer. Energy consumption and moisture extraction rate were 49.4 MJ per batch and 18.9 kg h−1 respectively. Using this method, small abattoir owners could emerge as multi-product producers to enhance earnings while farmers could source the fertilizer locally for organic farming. The two activities can be complementary to each other and become a sustainable circular economy model. We applied a spreadsheet-based model for calculation of cash flow, breakeven point and conducted financial cost–benefit analysis on the projected operation of the dryer. Fertilizer production parallel with the meat trade should be profitable for slaughterhouse owners and farmers apart from generating local employment opportunities.
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Begum, Mahjabeen Sultana, Mohammad Zaid Hossain, Sudip Ranjan Deb, Md Mosaraf Hossain Khan, Mostafizur Rahman, and Khan Abul Kalam Azad. "Health care practice and life pattern of elderly women attending in a selected geriatric hospital in Dhaka city." Journal of Dhaka Medical College 22, no. 1 (2013): 30–33. http://dx.doi.org/10.3329/jdmc.v22i1.15602.
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Objective: The study was carried out to find out the health care seeking practice among the elderly women attending a selected hospital in Dhaka city. Materials and methods: This was a cross sectional study and included 164 women aged 60 years and above. The study was carried out from March to June, 2001, at Prabin Hitayishi Hospital, Bangladesh Associated of Aged and Institute of Geriatric Medicine (BAAIGM), Agargaon, Sher E Bangla Nagar, Dhaka. Results: In the present study, 58.5% women were aged less than 65 years, 51.2% were illiterates, 65.9% were married, only 7.3% were living with their spouse, 86.6% were housewives, only 9.8% had self income, 25.6% were earning between Taka 10,001 and 15,000 per month, and 41.5% were staying in families with 7 8 members, 90.2% had regular daily bath, 80.5% with soap, 90.2% brushed their teeth at least once a day, only 12.2% were taking regular exercise, 70.7% had knowledge about self health care, however, only 22% were on regular health check up, 12.2% women thought egg, milk, fish, meat and fruits were good for health. Regarding old age diseases, 43.9% knew about diabetes, 39% high blood pressure, 36.6% heart, 17.1% respiratory and 2.4% orthopaedic diseases. Most common diseases were eye (26.8%), cardiovascular and orthopaedic (19.5%) and ENT (14.6%). Other diseases were gastrointestinal (9.8%), respiratory (7.1%), dental and endocrine (4.9%). Conclusion: Old women of our society should be made aware on old age diseases and self health care practices. DOI: http://dx.doi.org/10.3329/jdmc.v22i1.15602 J Dhaka Medical College, Vol. 22, No. 1, April, 2013, Page 30-33
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Sricharoen, Thitiwan. "Migration and Remittances: Evidence from Cambodia, Myanmar, and Lao Migrant Workers." GATR Journal of Business and Economics Review (JBER) Vol. 5 (2) April-June 2020 5, no. 2 (2020): 72–79. http://dx.doi.org/10.35609/jber.2020.5.2(3).
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Objective – The purpose of research is to address and seek to answer leading questions concerning migration, with a focus on migration remittances, and management relating to remittance. Methodology/Technique – The survey was conducted in 2018. In this study, a total of 511 migrant workers from Cambodia, Myanmar and Lao were interviewed. The methodology of this research applies a probit regression analysis. Results – The findings show that repeated migrants who are not first-time migrants are a highly specific group with 54.74%. First-time migrants are most likely to send remittances home while working in Thailand, accounting for approximately 2,826 Baht per month. However, this number decreases among second-time migrants who typically send remittances of approximately 2,331 Baht per month. The saving behavior is not different between first-time migrants and second-time migrants, who save a portion of their earnings. Nonetheless, this number rises to 50% for third and subsequent migrants. An estimation of all migrant’s nationalities indicates that the variables that have the most influence on remittances in a positive way are: being of Cambodian nationality, experiencing a burden among their family, being in need of social assistance, being Myanmar migrants and household size, respectively. On the other hand, the variables that effect remittances in a negative way include: attaining below primary school education, an education level (in a year), real estate owned, and a number of migrating household members in Thailand, respectively. Novelty – The findings of this research show that those who graduate with less than primary level education are more likely to send money home compared to those who complete their primary school education. The policy recommendations made by this study include a recommendation that banks decrease money transferring costs, employers to pay salary through banking accounts, and migrants to remit money through formal channels. Type of Paper: Empirical. JEL Classification: F22, F24, J61. Keywords: International Migration; Remittances; Labor Mobility. Reference to this paper should be made as follows: Sricharoen, T. 2020. Migration and Remittances: Evidence from Cambodia, Myanmar and Lao Migrant Workers, J. Bus. Econ. Review 5(2) 72 – 79 https://doi.org/10.35609/jber.2020.5.2(3)
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Et al., Rungtip Thaisom. "Marketing Activity Models Affecting Behaviour of Social Media Detox Groups in the Bangkok Metropolitan." Psychology and Education Journal 58, no. 1 (2021): 3859–63. http://dx.doi.org/10.17762/pae.v58i1.1420.
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The purpose of this research is to study patterns of marketing activities that affect behavior of social media detox group which variables consist of demographic characteristics motivation factors, behavioral science factors, cognitive factors, and interest factors. In this research, a descriptive research study was conducted. The sample used in this research was the populations of Bangkok Metropolitan with social media detox behaviors of 400 people. Using the sampling method, which is cluster random sampling. The use of survey tools for data collection was by questionnaires. The research results were found that most of the respondents were female, aged 34-42 years with a bachelor's degree, occupation as a private company employee earning an average monthly income of 10,000-20,000 baht. The reason for a social media detox is to spend free time with family or peers. The reason to choose an alternative social media detox app as a way to find inspiration. An alternative app format for social media detoxes group because it is a motivational application. Internal stimulus that influences the motivation of a social media detox is because of emotional and emotional balance. External stimulus that influences social media motivation to detox is because of the changing technology. How to do a social media detox of a social media detox group is to look for other activities instead of choosing to view products or services on the ads of the social media detox group, choose to view products that search about Food / Drink. Most social media detox group of online advertising perception channels are perceived through social media. Most of the social media detox channels of online advertising perception are through television. Friends are the influencers of social media detox advertisement viewing. Reasons to watch social media detox advertisement as a guide to making decisions before purchasing alternative applications that social media detox groups have as an entertainment application. The survey takers spent the night (7.01 p.m.-11.00 p.m.) using an alternative application of the social media detox group. The usage period of the alternative social media detox application is 30 minutes-1 hours. The frequency of use of alternative social media detox applications is less than 10. Online advertising is affecting the behavior of detox social media group. Various applications offline advertisement is predominantly from the television. The use of sales representatives had the greatest effect on the behavior of social media detox group. Social and environmental responsibility activities have the greatest impact on the behavior of the detox social media group. Direct marketing using internet media can influence the behavior of social media detox groups. The sale/ giveaway will help promote sales, and the choice of entertainment applications will be able to generate the interest of the detox social media group.
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Yu, Chia-Feng. "CEO Turnover, Earnings Management, and Big Bath." SSRN Electronic Journal, 2012. http://dx.doi.org/10.2139/ssrn.2165123.
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Jordan, Charles E., and Stanley J. Clark. "Big Bath Earnings Management: The Case Of Goodwill Impairment Under SFAS No. 142." Journal of Applied Business Research (JABR) 20, no. 2 (2011). http://dx.doi.org/10.19030/jabr.v20i2.2206.
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<p class="MsoBodyText2" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-style: normal; mso-bidi-font-style: italic;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">The big bath theory of earnings management suggests that firms experiencing low earnings in a given year may take discretionary write downs to reduce even further the current period&rsquo;s earnings.<span style="mso-spacerun: yes;">&nbsp; </span>The notion is that the company and its management will not be punished proportionately more for the big hit it takes to its already depressed earnings.<span style="mso-spacerun: yes;">&nbsp; </span>This &ldquo;clearing of the decks&rdquo; makes it easier to generate higher profits in later years.<span style="mso-spacerun: yes;">&nbsp; </span>SFAS No. 142, with its new requirement to test goodwill annually for impairment, provided a unique opportunity to test this big bath theory.<span style="mso-spacerun: yes;">&nbsp; </span>Examining Fortune 100 companies, this study presents compelling evidence that the big bath theory is more than just a theory but is instead a practiced method of managing earnings.</span></span></span></p>
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Kalyta, Paul. "Big Bath in the Grave: Earnings Management after CEO Death." SSRN Electronic Journal, 2012. http://dx.doi.org/10.2139/ssrn.2132905.
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Kirschenheiter, Michael, and Nahum D. Melumad. "Can 'Big Bath' and Earnings Smoothing Coexist as Equilibrium Financial Reporting Strategies?" SSRN Electronic Journal, 2002. http://dx.doi.org/10.2139/ssrn.300551.
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Giacomino, Don E., and Michael D. Akers. "Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009." Journal of Business & Economics Research (JBER) 7, no. 11 (2011). http://dx.doi.org/10.19030/jber.v7i11.2351.
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This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the extent to which goodwill exists on corporate balance sheets and the degree of goodwill write-downs that have occurred recently. We report on our study and a study by Intangible Business, which show that many firms carry substantial amounts of goodwill on their 2008 balance sheets. Thus, because of the recent downturn in the economy and the markets, the potential for big bath earnings management for 2008 and 2009 exists. In addition, because of reductions in expected returns on pension plan assets, many firms are likely to record much higher pension expenses. We expect that the combination of goodwill impairments and increased pension expense will have significant effects on both the amount and the quality of earnings for 2008 and, possibly, 2009.