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Labor Unemployment Insurance and Earnings Management
Earnings management labor economics unemployment risk
2015/5/14
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new...
Managing Audits to Manage Earnings: Th Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors
Managing Audits Manage Earnings Baiting Tactics on an Auditor’s Ability Earnings Management Errors
2014/10/28
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
CFO/CEO-Board Social Ties, Sarbanes- Oxley, and Earnings Management
CFO/CEO corporate boards earnings management Sarbanes- Oxley
2011/10/9
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO...
Differentiating and Subdividing for Concept of Earnings Management
unreal accounting information earnings management profit manipulation agent theory Pareto improvement Xi’an Jiaotong University
2007/7/4
Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying...
The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market
audit quality earnings management discretionary accruals dual audit non-dual Audit First Ten auditors non-First Ten auditors
2007/7/4
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In ...
A Case Study of Earnings Management Practices
Accounts manipulation Creative accounting Big bath Income smoothing Earnings management Accounting choices
2010/10/20
The accounting policies of listed and unlisted companies alike have become the focus of much research over the past few years. Numerous studies have attempted to clarify the frequent relationship betw...
Earnings Management: New Evidence Based on Deferred Tax Expense
Earnings Management deferred tax expense accruals
2014/5/27
We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and as-suming managers exploit such discretion to manage...