Listar por tema "Earnings management"
Mostrando ítems 1-10 de 10
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Accounting disclosures, accounting quality and conditional and unconditional conservatism
(2011)This study investigates the motives of UK listed companies when reporting high and low quality accounting disclosures. It also examines the relation between the quality of published financial statements and earnings ... -
Earnings management and firm financial motives: A financial investigation of UK listed firms
(2009)This study focuses on the investigation of motives for and characteristics of UK firms that engage in earnings management activities. It concentrates particularly on the provision of voluntary accounting disclosures, the ... -
Evidence of voluntary accounting disclosures in the Athens Stock Market
(2012)Purpose - The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non-voluntary disclosers. The paper also examines ... -
Financial crisis and accounting quality: Evidence from five European countries
(2013)This study investigates how the economic crisis affects the scope for earnings manipulation and the value relevance of reported financial numbers for companies that are audited by a big 4 auditor. The analysis is focused ... -
Financial crisis, GDP variation and earnings management in Europe
(2015)The purpose of this study is to examine the consequences of the financial crisis on the European companies' in conjunction with earnings management practice. It focuses on financially distressed companies that audited by ... -
Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market
(2012)This study examines the association between IFRS implementation, hedging and earnings management. It identifies the financial attributes of firms that utilise hedging and explores the IFRS transition process for hedgers ... -
Incentives for fixed asset revaluations: The UK evidence
(2012)Purpose - The purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are investigated include firm size, fixed asset intensity, firm foreign operations and acquisitions, firm ... -
International Financial Reporting Standards and the quality of financial statement information
(2010)This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to ... -
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
(2010)This study investigates the effects of the transition from Greek GAAP to IFRS on the financial results of Greek listed firms. The study also examines the factors associated with the provision of voluntary IFRS disclosures ... -
Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
(2012)This study focuses on three major terrorist attacks that took place in Madrid on 11 March 2004, in London on 7 July 2005, and in Istanbul on 27 July 2008. It examines firms that belong to banking, insurance and leisure ...