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Artykuły w czasopismach na temat „Discretionary and current accruals”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 1 lutego 2022

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1

Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings." Corporate Ownership and Control 18, no. 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.

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Prior studies examined the effect of corporate governance variables on discretionary current accrual, the most widely used measurement of earnings management. The principal-agent conflict implies that the size of the board, the percent of independent directors, CEO duality, and auditor prestige limit discretionary current accruals (DCA). This paper extends past studies by examining the effect of ownership structure on discretionary current accruals. The study determines the level of income-increasing earnings management of initial public offerings (IPOs) in the Philippines and the factors that

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2

Baber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (April 1, 2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.

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ABSTRACT This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (decreasing) discretionary accruals initiated in a prior period reverse to become income-decreasing (increasing) accruals in the current period. The analysis suggests that the extent that such reversals constrain the ability to manage toward earnings objectives depends on both the magnitude of past accrual-based earnings management and the reversal speed of past discretionary accruals. To demonstrate the

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3

Gombola, Michael, Amy Yueh-Fang Ho, and Yi-Kai Chen. "Earnings management and long-term performance: evidence from reverse stock splits." Corporate Ownership and Control 7, no. 2 (2009): 420–39. http://dx.doi.org/10.22495/cocv7i2c4p3.

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This study investigates earnings management and long-term stock performance surrounding reverse stock splits. It is designed to provide evidence on the role of managerial pessimism and discretionary current accruals. Discretionary current accruals are used to measure earnings management. These discretionary current accruals are measured in our study using the balance sheet approach as well as the cash flow statement approach. We find consistent evidence of negative discretionary current accruals prior to reverse stock splits. Such negative discretionary accruals are consistent with managerial

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4

Meihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.

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A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals’ predictive power. Differentiatio

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5

Di, Hui, and Dalia Marciukaityte. "Earnings smoothing around open-market share repurchases." Review of Accounting and Finance 14, no. 1 (February 9, 2015): 64–80. http://dx.doi.org/10.1108/raf-10-2012-0111.

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Purpose – The purpose of this paper is to examine whether firms engage in earnings decreasing management before share repurchases to mislead investors or to smooth earnings and improve earnings informativeness. Design/methodology/approach – The authors examine discretionary accruals and cash flows around open-market share repurchases. The primary discretionary accruals measure is industry- and performance-adjusted discretionary current accruals estimated from cash-flow data. Findings – Results show that, firms experience temporary increases in operating cash flows and use negative discretionar

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6

Rohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, no. 4 (December 31, 2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

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The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to a

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7

Hu, Fang, Majella Percy, and Daifei Yao. "Asset revaluations and earnings management: Evidence from Australian companies." Corporate Ownership and Control 13, no. 1 (2015): 1287–96. http://dx.doi.org/10.22495/cocv13i1c11p1.

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This paper examines the association between asset revaluations and discretionary accruals (a proxy for earnings management) using a sample of the largest 300 Australian companies. The results from this study indicate that the revaluation of non-current assets is positively associated with discretionary accruals. This finding is consistent with the argument that revaluation of assets reflects higher agency problems in the form of increased earnings management. Additional findings are that discretionary accruals are higher for firms reporting their non-current assets at fair values appraised by

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8

Kao, Lanfeng. "Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?" Review of Pacific Basin Financial Markets and Policies 10, no. 01 (March 2007): 33–50. http://dx.doi.org/10.1142/s0219091507000945.

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This paper examines whether the sophistication of market investors influences management's strategy on discretionary accounting choice, and thus changes the persistence of discretionary accruals. The results show that the persistence of discretionary accruals for firms face with naive investors is lower than that for firms face with sophisticated investors. The results also demonstrate that sophisticated investors indeed incorporate the implications of current earnings components into future earnings in a more sufficient manner than naïve investors do.

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9

Al-Mughrabi, Yahia M. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan." International Journal of Business and Management 15, no. 5 (April 23, 2020): 168. http://dx.doi.org/10.5539/ijbm.v15n5p168.

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This paper studies earnings management in Jordan during the global financial crisis. It addresses mainly the question of whether or not financial crisis has an impact on discretionary accruals, using the modified Jones model (1995) for estimating discretionary accruals. By applying Ordinary Least Squares regression model on a sample of 71 nonfinancial listed firms during the period of 2005-2012, I find a conclusive evidence that Jordanian nonfinancial listed firms did not engage in a greater level of earnings management during the financial crisis period. In addition, larger firms are less inv

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10

Kapoutsou, Eftychia, Christos Tzovas, and Constantinos Chalevas. "Earnings management and income tax evidence from Greece." Corporate Ownership and Control 12, no. 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.

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The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and defe

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11

Anggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya, and Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018." Webology 17, no. 2 (December 21, 2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.

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The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is

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12

Li, Xu. "Behavioral theories and the pricing of IPOs’ discretionary current accruals." Review of Quantitative Finance and Accounting 37, no. 1 (August 20, 2010): 87–104. http://dx.doi.org/10.1007/s11156-010-0196-x.

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Alhadab, Mohammad M. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan." International Business Research 11, no. 1 (December 27, 2017): 204. http://dx.doi.org/10.5539/ibr.v11n1p204.

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This study examines whether Initial Public Offering (IPO) firms in Jordan utilize real activities and accruals accounting during the offering year to manipulate income. To date the current study is the first to examine real activities and accrual earnings management that undertaken by IPO firms in Jordan. Using a Jordanian sample of 41 IPO firms over the period between 2000 and 2011, this study provides new evidence to the literature that IPO firms in Jordan utilize real activities and accruals accounting to inflate net income that is reported during the offering year. In particular, the findi

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14

Choong, Yap Voon, Kok Thim Chan, and John Stanley Murugeshu. "Earnings management, directors’ discretions and information content affecting discretionary accruals of Malaysian publicly listed companies." Corporate Ownership and Control 11, no. 4 (2014): 625–34. http://dx.doi.org/10.22495/cocv11i4c7p5.

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Managers have reporting discretion permitted by accounting standards over a combination of earnings management choices. The objective of this study is to identify the types of discretionary accounting choices that are indicative of earnings management. Based on a sample of 947 companies listed on the Malaysian stock exchange, the results indicate that a number of firm specific financial variables that proxy for agency cost, political costs and information asymmetry capture discretionary accruals behaviour. This study also seeks to examine the explanatory power of the earnings management in pre

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15

Shaikh, Abdul Mateen, and Syed Zulfiqar Ali Shah . "Institutional Ownership and Discretionary Accruals: Empirical Evidences from Pakistani Listed Non-Financial Companies." Information Management and Business Review 4, no. 4 (April 15, 2012): 217–22. http://dx.doi.org/10.22610/imbr.v4i4.982.

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Current study empirically investigates the impact of institutional ownership on discretionary accruals; we took a sample size of 68 listed non -financial companies from a population of 652 companies listed on Karachi Stock Exchange (KSE). This data was gathered for the period of 5 years, starting from 2006 up to 2010. Modified Jones Model was employed for this study to quantify discretionary accruals while institutional ownership measured by dividing number of shares kept by institutions from total number of shares outstanding. The fix effect model showed that the magnitude of discretionary ac

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16

Ashbaugh, Hollis, Ryan LaFond, and Brian W. Mayhew. "Do Nonaudit Services Compromise Auditor Independence? Further Evidence." Accounting Review 78, no. 3 (July 1, 2003): 611–39. http://dx.doi.org/10.2308/accr.2003.78.3.611.

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This paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performance. In our earnings benchmark tests, in contrast to FJN we find no statistically significant association between firms meeting analyst forecasts and auditor fees. Our market reaction tests also provide different results than those reported by FJN. Overall, our study indicates that FJN's results are sensitive to research design choices, and we find no systematic evidence supporting their claim that au

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17

Lim, Lucy. "Reexamining the influence of large clients on office-level auditor reporting decisions." American Journal of Business 31, no. 1 (April 4, 2016): 4–16. http://dx.doi.org/10.1108/ajb-06-2015-0020.

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Purpose – This paper revisits the Reynolds and Francis’ (2001) study via the use of a more current dataset, incorporation of improvements into the accrual model and the use of actual fee data vs estimates. Using the improved analyses, the purpose of this paper is to examine whether more conservative auditors’ reports on larger clients are still evident. Design/methodology/approach – The paper follows Reynolds and Francis (2001) in using a regression model with White-adjusted t-statistics for the discretionary accrual model and a logistic model for going concern analysis. The most current discr

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18

Moardi, Mahdi, Mahdi Salehi, Simin Poursasan, and Homa Molavi. "Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange." International Journal of Organization Theory & Behavior 23, no. 1 (December 19, 2019): 1–22. http://dx.doi.org/10.1108/ijotb-12-2018-0133.

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Purpose The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship b

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19

Boina, Terence Machado, and Marcelo Alvaro da Silva Macedo. "Predictive ability of accruals before and after IFRS in the Brazilian stock market." Revista Contabilidade & Finanças 29, no. 78 (August 2, 2018): 375–89. http://dx.doi.org/10.1590/1808-057x201806300.

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ABSTRACT This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary accruals (NDAs) for forecasting future cash flows before and after the convergence with International Financial Reporting Standards (IFRS) in Brazil. The study is warranted due to the scarcity of research in Brazil on the subject and is relevant because it aims to shed light on whether the changes occurring due to convergence with IFRS in Brazil have improved accounting quality. The accounting choices of managers and accountants in the Brazilian stock market, enabled by

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20

Heidarpoor, Farzaneh, Samaneh Zare Rafiee, and Somayeh Zare Rafiee. "Drivers of Earnings Management: The Profit and Loss before Earning Management." International Journal of Accounting and Financial Reporting 1, no. 1 (July 8, 2014): 23. http://dx.doi.org/10.5296/ijafr.v4i2.5674.

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This study aims to evaluate the effect of two major drivers including: bad company and also the lower benefit from the profits over the previous year on earnings management process of active companies in the capital markets in Iran. Research time period is 6-year (from 2006 till 2011) and the population is all the listed companies in Tehran Stock Exchange. The sample was obtained by screening method includes 199 company. The results of hypotheses testing using panel data showed the probability of using of discretionary accruals in order to show profitable enterprise increases, when the company

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21

Park, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management." Journal of Applied Business Research (JABR) 32, no. 4 (June 30, 2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.

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This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions as the earnings management method. The study finds that debt in current liabilities only has a statistically significant impact on accrual earnings management, and short-term borrowings are only shown to have a statistically significant impact o

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Tucker, Jennifer W., and Paul A. Zarowin. "Does Income Smoothing Improve Earnings Informativeness?" Accounting Review 81, no. 1 (January 1, 2006): 251–70. http://dx.doi.org/10.2308/accr.2006.81.1.251.

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This paper uses a new approach to examine whether income smoothing garbles earnings information or improves the informativeness of past and current earnings about future earnings and cash flows. We measure income smoothing by the negative correlation of a firm's change in discretionary accruals with its change in premanaged earnings. Using the approach of Collins et al. (1994), we find that the change in the current stock price of higher-smoothing firms contains more information about their future earnings than does the change in the stock price of lower-smoothing firms. This result is robust

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Sandrasigaran, Viveksarati, Jalila Binti Johari, Soh Wei Ni, and Bany-Ariffin A.N. "The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry." Journal of Accounting and Finance in Emerging Economies 6, no. 1 (March 31, 2020): 283–300. http://dx.doi.org/10.26710/jafee.v6i1.994.

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This study is an empirical examination on the relationship between oil price volatility and earnings management in the oil and gas industry, moderated by price-setting abilities of OPEC (Organization of Petroleum Exporting Nations) and price taking abilities of Non-OPEC countries. This study tests discretionary, income-decreasing, current and non-current accruals as a proxy of earnings management. A total sample of 209 firm-year observations from 2008 to 2018 of listed oil and gas firm is collected from the Thomson Datastream database. To incorporate the moderation effect, the samples were div

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24

Muhammad Iqbal, Abdullah, Iram Khan, and Zeeshan Ahmed. "Earnings Management And Privatisations: Evidence From Pakistan Evidence From Pakistan." Pakistan Development Review 54, no. 2 (June 1, 2015): 79–96. http://dx.doi.org/10.30541/v54i2pp.79-96.

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This study examines the incidence of earnings management around the time of the privatisation of State Owned Enterprises in Pakistan during 1991-2005. Using the modified Jones model and a sample of large privatisations (minimum US$1 million), it shows that the sampled firms experienced increase in earnings, decrease in cash flows, and increase in current discretionary accruals in the year prior to and/or in the year of privatisation. The SOEs used both short term and long term accruals to inflate reported earnings. These accruals were reversed in the post-privatisation period. These findings s

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Chou, De-Wai, Michael Gombola, and Feng-Ying Liu. "Earnings Management and Stock Performance of Reverse Leveraged Buyouts." Journal of Financial and Quantitative Analysis 41, no. 2 (June 2006): 407–38. http://dx.doi.org/10.1017/s002210900000212x.

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AbstractThis study provides further evidence of earnings management around security offerings. We find positive and significant discretionary current accruals coincident with offerings of reverse LBOs. Issuers in the most aggressive quartile of earnings management have a one-year aftermarket return that is between 15% and 25% less than the most conservative quartile. We also find a negative and significant relation between abnormal accruals and post-issue abnormal returns within the first year after the offering. The relation remains after controlling for book-to-market ratio, firm size, offer

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Sutrisno, Paulina. "Earnings Management: An Advantage or Disadvantage?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (March 12, 2017): 64–72. http://dx.doi.org/10.35609/afr.2017.2.2(9).

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Objective - The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance.The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current perio

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Andreas, Enni Savitri, Tatang Ary Gumanti, and Nurhayati. "Earnings management and initial public offerings among Indonesian manufacturing companies." Investment Management and Financial Innovations 18, no. 3 (August 2, 2021): 27–39. http://dx.doi.org/10.21511/imfi.18(3).2021.03.

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Earnings management (EM) refers to the common use of accounting techniques in various economic settings, such as Initial Public Offerings (IPOs), to produce financial statements. This study, therefore, analyzes the effect of firm size, operating cash flow, the used IPO proceeds, earnings changes, and leverage on EM of manufacturing companies on the Indonesia Stock Exchange from 1989 to 2013. This sector comprises the essential chemical industry, miscellaneous organizations, and consumer goods, with 63 firms being used to meet the selection criteria. The regression analysis showed that the inte

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Sutadipraja, Marista Winanti, Sri Setia Ningsih, and Mardiana Mardiana. "Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba." Journal of Applied Accounting and Taxation 5, no. 2 (October 31, 2020): 158–1665. http://dx.doi.org/10.30871/jaat.v5i2.1306.

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The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (IDX). This study's sample consisted of 27 consumer goods industries listed on the Indonesia Stock Exchange in 2013-2017 using the purposive sampling method. Hypothesis testing in this study using the t-test. Earnings management is proxied by discretionary accruals using the Modified Jones Model. The type of data used is secondary data. Data anal

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Miloud, Tarek. "Earnings Management And Initial Public Offerings: An Empirical Analysis." Journal of Applied Business Research (JABR) 30, no. 1 (December 30, 2013): 117. http://dx.doi.org/10.19030/jabr.v30i1.8288.

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This paper studies the presence of earnings management in initial public offerings (IPOs) of French firms. When the aim of earnings management is to increase the attractiveness of the offered shares it needs to go undetected by market participants. This invisibility makes earnings management difficult to detect in the income statement and the balance sheet, thus investors would benefit from other information that reveals the probability of earnings management. Managers and owners incentives for managing earnings are used to assess the likelihood that earnings management is used before the IPO.

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Lajmi, Azhaar, Wided Khiari, and Khaled Kanzari. "Corporate Governance and Accounting Earnings Management: The Case of Tunisia." International Journal of Accounting and Financial Reporting 9, no. 4 (October 11, 2019): 370. http://dx.doi.org/10.5296/ijafr.v9i4.15616.

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This paper aims to test the impact of some corporate governance characteristics on the management of the accounting earnings measured by discretionary accruals. As for the prior research we treat the level of management of accounting earnings as a "proxy" for the quality of the accounting and financial information published by companies. Empirical analysis is based on the modified Jones model (1995) to estimate discretionary accruals and a panel data model applied to a sample of 21 companies listed on the Tunis Stock Exchange (BVMT) over a period of 3 years from 2008 to 2010. The main findings

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Lin, Yu-Cheng, Yu-Hsin Lu, Fang-Chi Lin, and Yi-Chen Lu. "Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model." Journal of Emerging Technologies in Accounting 14, no. 1 (January 1, 2017): 13–25. http://dx.doi.org/10.2308/jeta-51673.

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ABSTRACT This paper uses a cubist regression-tree model to explore when and why auditors compromise their independence. Using data from companies in Taiwan, we study the association between client importance and auditor independence. The results show a positive relationship between client importance and auditor dependence when clients report net losses in the current year. We also find that auditors allow more important clients to manage their discretionary accruals slightly upward, but the clients still report net losses on their financial statements. This suggests that auditors may impair th

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Salehi, Mahdi, and Mostafa Bahrami. "The effect of internal control on earnings quality in Iran." International Journal of Law and Management 59, no. 4 (July 10, 2017): 534–46. http://dx.doi.org/10.1108/ijlma-02-2016-0012.

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PurposeThe purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approachData were collected from 560 listed firms on TSE, which were selected using systematic sampling. Descriptive statistics, Pearson correlation and panel data regression were used for data analysis during 2009-2014. FindingsThe results showed that earnings management reduces earnings relevance and book value relevance through short-term and long-term discretionary accruals. Originality/val

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Hsiao, Daniel F., Yan Hu, and Jerry W. Lin. "The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event." Pacific Accounting Review 28, no. 1 (February 1, 2016): 71–91. http://dx.doi.org/10.1108/par-03-2014-0013.

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Purpose – This study aims to examine whether US oil and gas companies engaged in earnings management during the 2011 Arab Spring, which resulted in significant increases in both crude oil and gasoline prices. Design/methodology/approach – Following a similar research methodology from prior research, this study tests the existence of earnings management based on discretionary total accruals, current accruals and non-current accruals to determine whether both large petroleum refining firms and relatively small oil and gas-producing firms, jointly and separately, lowered reported earnings. Findin

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Saleem Salem Alzoubi, Ebraheem. "Ownership structure and earnings management: evidence from Jordan." International Journal of Accounting & Information Management 24, no. 2 (May 3, 2016): 135–61. http://dx.doi.org/10.1108/ijaim-06-2015-0031.

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Purpose The purpose of this paper is to examine the association between internal corporate governance mechanism and earnings management of Jordanian companies. More specifically, the author examines several hypotheses regarding the relationships between ownership and earnings management. Design/methodology/approach This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. A number of econometric techniques are used including ordinary least squares and generalized least squares to test the relationship between

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Feldo, Ferix, Rinaningsih Rinaningsih, and Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016." Jurnal Equity 21, no. 2 (April 13, 2019): 141. http://dx.doi.org/10.34209/.v21i2.640.

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This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relatio

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Feldo, Ferix, Rinaningsih Rinaningsih, and Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016." Equity 21, no. 2 (June 19, 2019): 141. http://dx.doi.org/10.34209/equ.v21i2.640.

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This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relatio

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Outa, Erick Rading, Paul Eisenberg, and Peterson K. Ozili. "The impact of corporate governance code on earnings management in listed non-financial firms." Journal of Accounting in Emerging Economies 7, no. 4 (November 6, 2017): 428–44. http://dx.doi.org/10.1108/jaee-09-2016-0081.

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Purpose The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya. Design/methodology/approach Using a panel data of 338-firm year’s observations between 2005 and 2014, the authors test the hypothesis that CG constrains EM in non-finance firms listed in Kenya. The authors regress discretionary accruals (DA) against a developed Corporate Governance Index (CGI). Findings The overall results show that DA is not significantly related to CG suggesting the voluntary CG code do

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Lin, Bingxuan, Rui Lu, and Ting Zhang. "Tax-Induced Earnings Management in Emerging Markets: Evidence from China." Journal of the American Taxation Association 34, no. 2 (January 1, 2012): 19–44. http://dx.doi.org/10.2308/atax-10236.

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ABSTRACT China issued the New Enterprise Income Tax Law in 2007, which changed the corporate income tax rate from 33 percent to 25 percent and came into effect in 2008. Using the simulated marginal tax rate as an indicator of firms' earnings management incentives, and discretionary current accruals as a proxy for earnings management, we find significant tax-induced earnings management in 2007. However, the downward earnings management becomes less obvious for firms that have a greater percentage of shares owned by state-owned enterprises, have an audit committee on the board, and disclose cert

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Caton, Gary L., Chiraphol N. Chiyachantana, Choong-Tze Chua, and Jeremy Goh. "Earnings Management Surrounding Seasoned Bond Offerings: Do Managers Mislead Ratings Agencies and the Bond Market?" Journal of Financial and Quantitative Analysis 46, no. 3 (June 2011): 687–708. http://dx.doi.org/10.1017/s0022109011000147.

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AbstractWe study earnings management (EM) efforts surrounding seasoned bond offerings using discretionary current accruals. We find that issuers tend to inflate earnings performance prior to an offering. In order for EM efforts to effectively mislead ratings agencies and the bond market, they must lead to inflated bond ratings and decreased offering yields. Regression results indicate the opposite; aggressive EM efforts are associated with lower initial ratings and higher offering yields. We also find a statistically lower proportion of subsequent downgrades for firms with the most aggressive

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Salleh, Zalailah, Hafiza Aishah Hashim, and Nor Raihan Mohamad. "Accrual quality: The presence of women directors on audit committee boards." Corporate Ownership and Control 10, no. 1 (2012): 675–80. http://dx.doi.org/10.22495/cocv10i1c7art3.

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This article examines whether the participation of women on audit committee boards enhances audit committee effectiveness to control earnings management practices. While numerous studies have investigated the effects of women audit committee on earnings management, empirical evidence is rather inconsistent. Therefore, it is imperative to investigate the impact of female representation on audit committee effectiveness. In order to address the objective of the study, we use cross-sectional version of the performance-adjusted current discretionary accruals model to detect earnings management (Kot

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Kwon, Soo Young, Chee Yeow Lim, and Patricia Mui-Siang Tan. "Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization." AUDITING: A Journal of Practice & Theory 26, no. 2 (November 1, 2007): 25–55. http://dx.doi.org/10.2308/aud.2007.26.2.25.

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This paper extends prior studies in auditor industry specialization to an international setting and examines if the impact of industry specialist auditors on earnings quality is dependent on the legal environments. Using data for 28 countries over 20 industries from 1993 to 2003, we find that clients of industry specialist auditors have lower discretionary current accruals and higher earnings response coefficients than clients of nonspecialist auditors. In addition, we find that the impact of auditor industry specialization on earnings quality increases as the legal environment weakens. Collec

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Min, Chung-Ki, and Sun Young Whang. "The Impact of Ownership Structure on Earnings Usefulness: Japanese Evidence." International Area Review 4, no. 1 (March 2001): 109–24. http://dx.doi.org/10.1177/223386590100400108.

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Using a large sample of Japanese firms, this paper examines the impact of the ownership structure on managerial incentives for income smoothing through discretionary accrual choices. Our results show that like US managers, Japanese managers engage in income smoothing in consideration of both current earnings and expected future earnings. More importantly, we find that managers' ability to smooth income through discretionary accrual choices is constrained by external monitoring by financial institutions, while it is enhanced by managerial entrenchment arising from cross-corporate shareholdings.

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Miko, Nuraddeen Usman, and Hasnah Kamardin. "Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry." Corporate Ownership and Control 13, no. 2 (2016): 39–48. http://dx.doi.org/10.22495/cocv13i2p4.

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Oil and gas industry is considered as the sector that contributes a big share to the Nigeria economy. This study investigated the effects of corporate governance mechanisms, sensitive factors on earnings management of quoted oil and gas firms in Nigeria using the sample of nine (9) listed oil and gas firms for the period of ten years (2004-2013). Discretionary current accruals was used as the proxy for earnings management. Corporate governance mechanisms (boards size, chief executive officer (CEO) duality, directors’ ownership, audit committee size, audit committee independence), sensitive fac

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Goel, Sandeep. "Investment opportunity and anticipatory smoothing in corporate enterprises in India." Journal of Financial Crime 23, no. 3 (July 4, 2016): 655–70. http://dx.doi.org/10.1108/jfc-09-2015-0048.

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Purpose Income smoothing is exercised by the management for numerous reasons. Growth opportunities available to a firm are a very important reason but an undermined area for income smoothing by the management. This paper aims to review the income smoothing practices in corporate enterprises in India with respect to growth pattern of a firm as measured by investment opportunity set (IOS) defined in Fudenberg and Tirole’s (1995) model. In India, the main corporate ownership model is promoter dominated shareholders model. This makes the study unique highlighting the role of board for income smoot

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Charfeddine, Lanouar, Wided Bouaine, and Housine Smida. "Smooth Earning, Annual Compensation and CEO Characteristics." International Journal of Accounting and Financial Reporting 1, no. 1 (December 1, 2011): 157. http://dx.doi.org/10.5296/ijafr.v1i1.971.

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The systems of compensation remain the main mean to reduce the conflicts of interests between chiefs executives officers (CEOs) and the shareholders. The CEOs compensation is supposed to be positively correlated with the performance of the company. Consequently, the CEOs can managed profits to determine their level of compensation or to increase the part of cash and/or options in compensation. This paper investigates the relationship between the discretionary accruals and annual compensation, current performance, future performance, level of debts and total of assets by using a panel data anal

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Okougbo, Peace Onuwabhagbe, and Elewechi Okike. "Corporate governance and earnings management: Empirical evidence from Nigeria." Corporate Ownership and Control 12, no. 4 (2015): 312–26. http://dx.doi.org/10.22495/cocv12i4c2p7.

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This study contributes to the literature by providing a sub-Saharan African economy perspective on the relationship between corporate governance and earnings management, based on evidence produced from the accounts of listed companies in one of Africa’s largest economies, Nigeria. Using the Modified Jones model to estimate the discretionary accruals, the study examines whether CEO duality, board size and audit committee independence are able to restrain earnings management practices in the private sector in Nigeria. The results reveal there is a positive significant relationship between the si

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Toumeh, Ahmad A., Sofri Yahya, Mohammed M. Yassin, and Maha D. Ayoush. "The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals." Australasian Business, Accounting and Finance Journal 15, no. 4 (2021): 153–74. http://dx.doi.org/10.14453/aabfj.v15i4.9.

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The objective of this paper is to examine the impacts of stock market segmentations (SMS) and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study also provides the initial evidence regarding the influence of audit quality (AQ) as a moderating variable on those relationships. A sample of non-financial firms was taken from the list of Amman Stock Exchange over the period 2013-2019. Using Huber-White’s sandwich estimator for pooled OLS regression, the current research presents empirical evidence harmonious with the prediction in all hypotheses. Further, the findin

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Alzoubi, Ebraheem Saleem Salem. "Audit quality and earnings management: evidence from Jordan." Journal of Applied Accounting Research 17, no. 2 (May 9, 2016): 170–89. http://dx.doi.org/10.1108/jaar-09-2014-0089.

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Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach – This paper uses generalised least square regression to investigate the influence of audit quality on EM. The sample contained 86 companies listed on the Amman Stock Exchange from 2007 to 2010. The cross-sectional modified Jones model was employed to measure discretionary accruals as a proxy for EM. Findings – This paper revealed that

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Gumanti, Tatang Ary, Ari Sita Nastiti, and Ayu Retsi Lestari. "Good corporate governance and earnings management in Indonesian initial public offerings." Corporate Ownership and Control 13, no. 4 (2016): 558–65. http://dx.doi.org/10.22495/cocv13i4c4p5.

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This study investigates the relationship between corporate governance mechanisms and earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Previous studies have mainly focused on an examination of the effect of corporate governance on the earnings management of publicly traded firms, whilst this study examines newly listed firms. It employs a modified Jones model to measure earnings management as developed by Tykvova (2006). The hypothesis predicts that Indonesian IPO firms with good corporate governance will engage in less earnings management in the per

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Gul, Ferdinand A., Bikki L. Jaggi, and Gopal V. Krishnan. "Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees." AUDITING: A Journal of Practice & Theory 26, no. 2 (November 1, 2007): 117–42. http://dx.doi.org/10.2308/aud.2007.26.2.117.

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This study examines whether the impact of nonaudit fees on auditor independence is contingent on auditor tenure. The results, based on a sample of 4,720 U.S. firms for the years 2000 and 2001, show that there is a positive association between nonaudit fees and positive discretionary current accruals, a proxy for auditor independence, for firms with short auditor tenure of not more than three years. These findings suggest that nonaudit fees may impair auditor independence when auditor tenure is short and not when auditor tenure is long. Furthermore, exploratory analyses show that the positive a

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