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159.189  Articles
1 of 15.920 pages  |  10  records  |  more records»
This article analyzes the moderating effect of a company’s growth on the mediation between the sensitivity of returns and the discretionary accruals. Due to the abundant growth opportunities and high information asymmetry in the high-growth companies, we ... see more

Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offering... see more

Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.Design/methodology/approach: The study refers to a sample... see more

This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of de... see more

This study aims to determine the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Dis... see more

One of the motivations behind earnings management is management doing the turn of the Chief Executive Officer (CEO). Intersection between the principal and the destination agent and does not produce good performance in office, so it can happen at the indi... see more

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the dif... see more

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the dif... see more

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 i... see more

1 of 15.920 pages  |  10  records  |  more records»