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Artykuły w czasopismach na temat "Discretionary and current accruals"
Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings". Corporate Ownership and Control 18, nr 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.
Pełny tekst źródłaBaber, William R., Sok-Hyon Kang i Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint". Accounting Review 86, nr 4 (1.04.2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.
Pełny tekst źródłaGombola, Michael, Amy Yueh-Fang Ho i Yi-Kai Chen. "Earnings management and long-term performance: evidence from reverse stock splits". Corporate Ownership and Control 7, nr 2 (2009): 420–39. http://dx.doi.org/10.22495/cocv7i2c4p3.
Pełny tekst źródłaMeihami, Bahram, Zeinab Varmaghani i Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)". International Letters of Social and Humanistic Sciences 11 (wrzesień 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.
Pełny tekst źródłaDi, Hui, i Dalia Marciukaityte. "Earnings smoothing around open-market share repurchases". Review of Accounting and Finance 14, nr 1 (9.02.2015): 64–80. http://dx.doi.org/10.1108/raf-10-2012-0111.
Pełny tekst źródłaRohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government". SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, nr 4 (31.12.2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.
Pełny tekst źródłaHu, Fang, Majella Percy i Daifei Yao. "Asset revaluations and earnings management: Evidence from Australian companies". Corporate Ownership and Control 13, nr 1 (2015): 1287–96. http://dx.doi.org/10.22495/cocv13i1c11p1.
Pełny tekst źródłaKao, Lanfeng. "Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?" Review of Pacific Basin Financial Markets and Policies 10, nr 01 (marzec 2007): 33–50. http://dx.doi.org/10.1142/s0219091507000945.
Pełny tekst źródłaAl-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, nr 5 (23.04.2020): 168. http://dx.doi.org/10.5539/ijbm.v15n5p168.
Pełny tekst źródłaKapoutsou, Eftychia, Christos Tzovas i Constantinos Chalevas. "Earnings management and income tax evidence from Greece". Corporate Ownership and Control 12, nr 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.
Pełny tekst źródłaRozprawy doktorskie na temat "Discretionary and current accruals"
Li, Xu 1974. "Behavioral explanation for mispricing of IPO's discretionary current accruals and impact of firm's information environment of information asymmetry". Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/17798.
Pełny tekst źródłaIncludes bibliographical references.
This thesis contains two chapters. Chapter One provides definitive evidence about the effect of discretionary current accruals on the pricing of IPOs. Specifically, I seek to discriminate between two alternative explanations for the prior findings: 1) behavioral biases coupled with limited arbitrage; and 2) the sample- and period-specific nature of the results in the prior literature. Using hand-gathered accrual data for all IPOs from 1926 to 1961 and machine-readable accrual data for all IPOs from 1962 to 1998, I obtain the following results. First, I fail to observe a negative association between discretionary current accruals and subsequent price performance for the 1926 to 1971 period. Second, my analysis reveals that the pattern of cross-sectional evidence is inconsistent with the predictions made by behavioral theories. Third, in the 1972 to 1998 period, evidence of predictable negative performance attributable to IPO discretionary current accruals is limited to NASDAQ firms. Overall, these findings are difficult to reconcile with mispricing as an outcome of investor behavioral biases correlated across individuals. Chapter Two examines how financial statement informativeness, analyst following, and company news relate to the information asymmetry between insiders and outsiders. Corporations' timely disclosures of value relevant information and information collection by outsiders reduce information asymmetry, limiting insiders' ability to trade profitably on private information. We use the profitability and intensity of insider trades to proxy for information asymmetry. We find that increased analyst following is associated with reduced profitability of insider trades and reduced insider purchases. Financial statement
(cont.) informativeness is negatively associated with the frequency of insider purchases. However, company news, good or bad, is positively associated with insider purchase frequency.
by Xu Li.
Ph.D.
Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand". Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.
Pełny tekst źródłaFerreira, Felipe Ramos. "Os efeitos da auditoria independente (externa) sobre a manipulação da informação contábil por parte das OPS brasileiras". reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/11245.
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A presente pesquisa busca investigar se a auditoria externa (independente) minimiza a propensão à manipulação das informações contábeis - MIC (medidas pelas acumulações discricionárias correntes) por parte das operadoras de plano privado de assistência à saúde, no que tange às informações econômico-financeiras divulgadas à Agência Nacional de Saúde Suplementar. Após revisão bibliográfica sobre qualidade da informação contábil, auditoria e mercado de saúde suplementar, promoveu-se uma pesquisa empírica com informações prestadas à ANS pelas OPS relativas ao período de 2004 a 2006. Para verificar se há diferença significativa no nível de acumulações discricionárias correntes, medidas pelo modelo AWCA e Jones Modificado (1995), entre as informações auditadas (quarto trimestre de cada ano) e as informações nãoauditadas (três primeiros trimestres de cada ano) para as mesmas empresas foi aplicado o teste não-paramétrico de Mann-Whitney. Os resultados indicam que não existem diferenças estatísticas significativas na propensão à manipulação entre as informações contábeis auditadas e não-auditadas, pelo menos no que tange às informações de 2004 a 2006 prestadas pelas OPS à ANS. Adicionalmente, também foram testadas as influências do tipo de modalidade, porte da firma e situação apresentada do patrimônio líquido sobre as acumulações discricionárias correntes. Observou-se que essas três variáveis influenciam em maior ou menor grau na manipulação da informação contábil gerada pelas OPS à ANS. Neste contexto, as seguintes características sobre a maior propensão a MIC foram diagnosticadas: Cooperativa Odontológica e a Medicina de Grupo (Modalidade); Pequeno (Porte da Firma); e Passivo a Descoberto ou PL Próximo de Zero (Situação do Patrimônio Líquido). Ao passo que as características relacionadas à menor propensão de MIC foram: Cooperativa Médica e Filantropia (Modalidade); Médio e Grande (Porte da Firma); Patrimônio Líquido Favorável (Situação do Patrimônio Líquido).
This research aims to investigate whether the external (independent) audit minimizes the propensity for manipulation of accounting information (measured by discretionary current accruals) by health maintenance organizations (OPS), in regard to financial information disclosed to the Brazilian Health Care Agency (ANS). Based on a literature review of external audit, manipulation of accounting information and health care industry we developed an empirical research to information provided by OPS to the ANS for the period 2004 to 2006. To test for significant differences in the level of discretionary current accruals, measured by AWCA model and modified Jones (1995), we compared the quality of audited information (fourth quarter of each year) with the quality of non-audited information (the first three quarters of each year) from the same companies. This difference was investigated by the nonparametric Mann-Whitney test. The results indicate that there are no statistically significant differences in the propensity to manipulation of accounting information between audited and non-audited financial reports, at least in relation to information from 2004 to 2006 provided by OPS to the ANS. In addition, there were also tested the influence of type of procedure, size of firm and the situation presented in shareholders' equity on the discretionary current accruals. It was observed that these three variables influence a greater or lesser degree in the manipulation of accounting information generated by the OPS to the ANS. In this context, the following features on the more likely the MIC were diagnosed: Cooperative Dental and Medical Group (Type of Procedure); Small (Size of Firm); and Negative Equity or close to zero (Situation Presented in Shareholders’ Equity). On the other hand, the main features that are less likely to MIC were: Cooperative Medical and Philanthropy (Type of Procedure); Medium and large (Size of Firm); and Equity Favorable (Situation Presented in Shareholders’ equity).
Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants". Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.
Pełny tekst źródłaGioielli, Sabrina Patrocinio Ozawa. "Os gestores de private equity e venture capital influenciam a governança corporativa das investidas? Evidências das empresas estreantes na Bovespa". reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/2245.
Pełny tekst źródłaEste trabalho investiga a influência da participação de gestores de private equity e venture capital (PE/VC) na governança corporativa das empresas investidas. Mais especificamente, o objetivo do presente estudo é verificar se as empresas financiadas por fundos de PE/VC estréiam no mercado acionário brasileiro com melhor qualidade de informação contábil e melhores padrões de governança corporativa do que as restantes. A amostra utilizada é composta por 69 empresas que efetuaram oferta pública inicial (IPO) na Bolsa de Valores de São Paulo (BOVESPA) no período de janeiro de 2004 a julho de 2007. Primeiramente, constatou-se que o nível de gerenciamento de resultados contábeis, ou earnings management (medido pelas acumulações discricionárias correntes) das companhias com investimento de PE/VC é significativamente inferior ao nível apresentado pelas empresas que não receberam este tipo de aporte de capital. Ademais, os resultados indicam que a influência do gestor de PE/VC na redução da manipulação de informações contábeis é mais importante exatamente no momento mais crítico, ou seja, no intervalo imediatamente ao redor da data do IPO, quando as empresas gerenciam os resultados mais intensamente. Por fim, também foram encontradas evidências de que as empresas investidas por PE/VC possuem conselhos de administração mais independentes da gestão, em comparação às demais empresas da amostra. A proporção de membros executivos e instrumentais, estreitamente relacionados à administração, é menor entre o grupo de companhias do portfolio dos fundos de PE/VC, enquanto a participação relativa de conselheiros com a função de monitoramento é substancialmente maior. Os resultados obtidos no presente estudo foram robustos a diversos testes de sensibilidade. Em síntese, as evidências encontradas levam à conclusão de que as organizações de private equity e venture capital influenciam de forma positiva as práticas de governança corporativa das empresas por elas financiadas.
This paper investigates the role of private equity and venture capital (PE/VC) organizations in the corporate governance of portfolio firms. More specifically, the objective of the present study is to verify if the PE/VC-backed companies have better financial reporting quality and corporate governance standards than others at the time of the Initial Public Offering (IPO) in Brazil. The sample is composed of 69 firms’ IPOs on the Bolsa de Valores de São Paulo (BOVESPA) in the period from January 2004 to July 2007. First, it was verified that PE/VCbacked companies have significantly lower earnings management (measured by the level of discretionary current accruals) than non-PE/VC-backed firms. Moreover, the results indicate that the influence of PE/VC managers in reducing the manipulation of accounting information is more important exactly in the most critical moment, that is, in the interval immediately around the date of the IPO, when firms manage earnings upwards more intensely. Finally, evidences have showed, as well, that PE/VC invested companies have boards of directors more independent from management, compared to other companies in the sample. The proportion of executive and instrumental members in the board, closely related to the management, is lower among the group of companies in the portfolio of PE/VC funds, while the participation of directors with the task of monitoring is substantially greater. The results obtained in this study were robust to different tests of sensitivity. In summary, the evidences found lead to the conclusion that private equity and venture capital organizations influence in a positive way the practices of corporate governance at companies they finance.
Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals". College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.
Pełny tekst źródłaThesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
Meyer, Kyle. "Industry specialization and discretionary accruals for Big 4 and non-Big 4 auditors". Tallahassee, Florida : Florida State University, 2009. http://etd.lib.fsu.edu/theses/available/etd-05092009-121521.
Pełny tekst źródłaAdvisor: William Hillison, Florida State University, College of Business, Dept. of Accounting. Title and description from dissertation home page (viewed on Oct. 26, 2009). Document formatted into pages; contains x, 126 pages. Includes bibliographical references.
Bos, Sebastian. "financial performance, discretionary accruals, and the value relevance of earnings : The impact of managerial ownership". Thesis, University of York, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.535022.
Pełny tekst źródłaJoia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto". Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.
Pełny tekst źródłaThe Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to analyze the impact of adopting International Financial Reporting Standard on the levels of earnings management of Brazilian companies traded (excluding financial institutions). The hypothesis is that the new standard reduces the earnings management in Brazilian companies. Data were extracted from the quarterly financial statements of databases Economática and Comissão de Valores Mobiliários for the period 2006 to 2011. To achieve the objectives of the study was examined by means of a model the relationship between the variables discretionary accruals and International Financial Reporting Standard. In the equation, beyond these, the control variables were entered as the level of debt, the operating cash flow, return on assets and firm size. For the calculation of discretionary accruals, we employed the Modified Jones Model. Based on the proposed model, several statistical techniques were used and applied the Kolmogorov-Smirnov test to examine whether the sample has normally distributed data. Next, we analyzed the Spearman correlation between the variables of the model and analyzed the average, by means of the U of Mann-Whitney. Finally, we elaborate regression analysis with data arranged in a panel with Newey-West correction. The correlation and mean test corroborated the hypothesis developed, but the regression did not confirm the hypothesis with statistical significance that the new accounting standard reduced the level of earnings management disclosures in the financial statements prepared with the adoption of IFRS for publicly traded Brazilian companies.
Santos, Isabela Travaglia. "Gerenciamento de resultados em fechamento de capital". reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8135.
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This study investigates the dynamics of earnings management of Brazilian companies previously to their going private operations in the period of 1999 from 2009. Three main issues are investigated: the type of operation (LBO or Acquisition), the periods in which occur significant manipulation and the legislation change in 2001, which main goal was to cohibit the abusive rebuying of shares by the companies that wanted to go private prior to the going-private operation. The sample is composed of 132 companies that went private from 1999 to 2009 and the data were quarterly collected ranging five years. We found evidence that the sample firms manipulated their earnings approximately two years before going private. Also, some results show that there are differences in the direction of earnings management depending on the type of public-to-private operation: LBOs firms tended to manage their earnings up, as well as the companies that were acquired by their controlling firms, while the other acquisitions showed signs of downward manipulations. Finally, we found evidence that the legislation change in 2001 not only might have changed the pattern of firm´s manipulation but has also increased earnings management right after its effective date.
Esse trabalho investiga a dinâmica da manipulação de resultados de empresas brasileiras que fecharam o capital no período de 1999 a 2009. Dentre os fatores investigados estão o tipo de fechamento (OPA, aquisição, aquisição por controladoras), o período de manipulação e a mudança que a Lei nº 10.303/2001 (cujo objetivo era coibir o fechamento branco de capital) teria sobre o gerenciamento. A amostra utilizada é composta de 132 empresas que realizaram o fechamento no período citado, sendo o ciclo de dados coletado para cada empresa de vinte trimestres. Foram achados indícios de que essas empresas manipularam seus ganhos aproximadamente dois anos antes de seu fechamento. Além disso, foram encontradas evidências de diferença de direção de manipulação para os tipos de fechamento: empresas cujos fechamentos ocorreram através de OPA, assim como as que sofreram aquisição por suas controladoras, tenderiam a manipular seus ganhos para baixo, enquanto que as demais aquisições se caracterizariam por terem seus resultados adulterados para cima. Por fim, foram achados indícios de que a Lei nº 10.303/2001 tenha alterado o comportamento de manipulação contábil das empresas e de que houve um aumento de manipulação logo em seguida à sua vigência.
Książki na temat "Discretionary and current accruals"
Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. Manchester: University of Manchester, 1994.
Znajdź pełny tekst źródłaZarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.
Pełny tekst źródłaZarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Redaktorzy Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley i Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.
Pełny tekst źródłaEducation of the handicapped act discretionary programs: Background and current issues. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1989.
Znajdź pełny tekst źródłaGeorge C. Marshall Space Flight Center., red. A study of enhancing critical current densities (JC) and critical temperature (TC) of high-temperature superconductors: Center Director's discretionary fund final report (project 90-N26). [Marshall Space Flight Center, Ala.]: National Aeronautics and Space Administration, George C. Marshall Space Flight Center, 1992.
Znajdź pełny tekst źródłaA study of enhancing critical current densities (JC) and critical temperature (TC) of high-temperature superconductors: Center Director's discretionary fund final report (project 90-N26). [Marshall Space Flight Center, Ala.]: National Aeronautics and Space Administration, George C. Marshall Space Flight Center, 1992.
Znajdź pełny tekst źródłaChiaburu, Dan S., In-Sue Oh i Sophia V. Marinova. Five-Factor Model of Personality Traits and Organizational Citizenship Behavior: Current Research and Future Directions. Redaktorzy Philip M. Podsakoff, Scott B. Mackenzie i Nathan P. Podsakoff. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780190219000.013.13.
Pełny tekst źródłaSidibé, Michel, Helena Nygren-Krug, Bronwyn McBride i Kent Buse. The Future of Global Governance for Health. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190672676.003.0005.
Pełny tekst źródłaCzęści książek na temat "Discretionary and current accruals"
Ising, Peter. "Discretionary Reporting". W Earnings Accruals and Real Activities Management around Initial Public Offerings, 11–29. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_3.
Pełny tekst źródłaQue, Ying, i Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks". W Communications in Computer and Information Science, 1–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.
Pełny tekst źródłaCreel, Jérôme, i Francesco Saraceno. "Automatic Stabilization, Discretionary Policy and the Stability Pact". W Current Thinking on Fiscal Policy, 112–44. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1007/978-0-230-30604-2_7.
Pełny tekst źródłaCasciello, Raffaela, Adele Caldarelli i Marco Maffei. "Earnings Management and Mergers and Acquisitions". W International Financial Reporting Standards and New Directions in Earnings Management, 77–100. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch004.
Pełny tekst źródłaIzadi Z.D., Javad, Maria Palazzo i Alfonso Siano. "The market reaction to unexpected earnings via discretionary accruals and sustainability reporting". W Sustainable Branding, 344–62. Routledge, 2021. http://dx.doi.org/10.4324/9780367855703-22.
Pełny tekst źródłaTutuncu, Lokman. "Owner Managers, Family Business, and Earnings Management Preceding Management Buyouts". W Advances in Finance, Accounting, and Economics, 46–65. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch003.
Pełny tekst źródłaÖzkaya, Hakan. "Earnings Management and Stock Liquidity". W Advances in Finance, Accounting, and Economics, 66–84. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch004.
Pełny tekst źródłaTsoukis, Christopher. "Monetary Policy". W Theory of Macroeconomic Policy, 347–416. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198825371.003.0007.
Pełny tekst źródłaEnbaby, Hoda El, i Hoda Selim. "Fiscal Outcomes in Bahrain". W Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 329–55. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0011.
Pełny tekst źródłaHelgason, Agnar Freyr. "Government Responses to the Great Recession". W Welfare and the Great Recession, 59–80. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198830962.003.0004.
Pełny tekst źródłaStreszczenia konferencji na temat "Discretionary and current accruals"
Kamalluarifin, Wan Farhah Shafiy Wan. "Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies". W 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.3.
Pełny tekst źródłaIm, Chae Chang, Jeong Ho Kim i Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management". W Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.
Pełny tekst źródłaLabor, Bea, i Staffan Lindskog. "On Evaluation of Assessments of Accruals of Future Dismantling Costs". W ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96100.
Pełny tekst źródłaRen, Meng, i Guangqiang Wu. "Integrated Strategy for Automatic Lane-Changing Decision and Trajectory Planning in Dynamic Scenario". W ASME 2020 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/detc2020-22294.
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