Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 24 for “"Discretionary Accruals"”.
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The impact of COVID-19 on earnings management: evidence from South Africa
… industries by assessing the quality of total accruals. The study used discretionary accruals as a proxy for the magnitude of earnings management activities, estimated using the Modified Jones Model adapted by Kothari et al. (2005). 2016 to 2019 was deemed the pre-crisis period, while 2020 to …
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The Effect of IFRS and SOX-like Regulations on Earnings Management in East Asian Countries
… that IFRS convergence leads to a decline in discretionary accruals in Thailand. Institutional factors including debt and equity financing exhibit a positive relationship with discretionary accruals. Boards of directors and block shareholders appear to play a role in mitigating discretionary …
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THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK
… management is measured using the magnitude of discretionary accruals as estimated by the performance matched discretionary accruals (Kothari et al., 2005) model. A review of the corporate governance literature reveals sixteen attributes that can impact on shareholders’ perception of earnings …
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The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks
… panel design. This study employed aggregate discretionary accruals, discretionary loan loss provisions, earnings smoothing, earning management patterns, earnings management goals and loan quality models to evaluate earnings management. Particularly, this study proposed adjustments to the …
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Entry threat as a determinant of accounting earnings management
… these industrial variables influence the use of discretionary accruals when entry threat is increased during periods of peak corporate performance.
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Earnings Management and Corporate Governance: An Empirical Study of the Listed Commercial Banks in Cyprus
… for earnings management through the use of discretionary accruals. This finding was observed because the bottom line profit was not considered in cash bonus decisions. In addition, most of the banks’ debt was in the form of deposits; deposit schemes do not include covenants that have to be …
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Three Studies on Hedging Activities and Managerial Opportunism
… (FAS 161) altered the relative merit of discretionary accruals and financial derivatives for income smoothing. Discretionary accruals and financial derivatives have been identified as complements in terms of income smoothing during the Financial Accounting Standard (FAS) 133 period (Choi, …
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Three Studies on Hedging Activities and Managerial Opportunism
… (FAS 161) altered the relative merit of discretionary accruals and financial derivatives for income smoothing. Discretionary accruals and financial derivatives have been identified as complements in terms of income smoothing during the Financial Accounting Standard (FAS) 133 period (Choi, …
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Small Audit Firms and Earnings Manipulations
… able to constrain managers' opportunistic use of discretionary accruals. However I find no evidence that small audit firms are associated with real activities manipulation. By investigating a specific group of audit firms that are the smallest in the audit market, this study extends our …
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Earnings management and accounting choices in initial public offerings : Evidence from Indonesia
… of Indonesian IPOs do not make income increasing discretionary accruals in the period before the offering. There is also no indication that firm size, firm growth, firm financial leverage, and level of retained ownership are associated with earnings management. An examination of the possible …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
… a significant decline in management’s use of discretionary accruals and in the propensity of managements’ use of discretionary accruals to meet or beat analysts’ earnings forecast in the post-AEP disclosure period. However, my results do not detect a significant change in audit quality …
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Firm life cycle and detection of accrual-based earnings manipulation
… estimation samples is important for estimating discretionary accruals using an accrual model. This study proposes an alternative identification of estimation samples using a firm’s life cycle (i.e., life cycle-based estimation samples). Analyses using U.S. and international data show that when …
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Ownership Structure and Characteristics of Earnings
… I provide evidence that the absolute value of discretionary accruals, the standard deviation of residuals from the Dechow-Dichev model, and earnings smoothing ratio are increasing in managerial ownership and the persistence of Return-on-Assets is decreasing in managerial ownership. On the other …
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Voluntary Adoption of Internal Audit by NASDAQ Firms and its Impact on Financial Reporting
… unreported. Firms with internal audit have lower discretionary accruals and are more likely to report a material weakness. Firms also implement an internal audit function over time and as they become financially healthier and feel more external monitoring pressure (e.g., from debtholders). The …
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Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting
… rather than attempts to inflate income through discretionary accruals. After controlling for reverse stock splits, dividend reductions, going-concern issues/bankruptcy, and changes in management, the models found significantly negative abnormal accruals. The dissertation concludes with a …
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SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K
… have Premium clients) experience lower absolute discretionary accruals, reduced propensity to have small positive earnings, and are more likely to receive a modified opinion under the new regulation. However, there is no change in audit quality for the AIM client firms of audit offices with only …
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Bank Income Smoothing and Loan Loss Provisioning Practices in Africa
… specific-accrual approach estimates a specific discretionary accrual as a function of its non-discretionary determinants and other factors that influence the manipulation of the specific accrual. The model specification expresses discretionary loan loss provisions as a function of earnings …
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Forward looking information disclosures, earnings management practices, and "the CEO's" personal characteristcs: the case of Jordan
… et al. (2005) models, were employed to estimate discretionary accruals as a proxy for EM. The panel regression results show a negative and significant relationship between the level of FLID and EM. The findings of the study are consistent with agency and signalling theory perspectives. Secondly, …
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Essays on the Importance of Gender, Sectoral Assignment and Post-Migration Education for Earnings Dynamics
… two female directors is associated with lower discretionary accruals and, thus, greater corporate income. Yet, gender diversity does not always deter opportunistic behaviour in financial reporting during periods of uncertainty when CEO / CFO wealth is tied to the value of a firm's shares. …
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