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.
Results
Showing 1 to 20 of 104 for “"Earnings management"”.
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Essays in Earnings Management
This thesis examines three essays in earnings management using UK-based data samples. The first essay implements a first test of the debt covenant hypothesis for the UK. The results indicate that firms close to violation or in technical default of their interest coverage (debt to EBITDA) covenants …
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Innovation Focused Strategy and Earnings Management
… with an innovation-focused strategy engage in earnings management. Earnings management is the manipulation of profits or income to meet a specific target or earnings threshold. The study examines two earnings management methods: accrual-based and real activity-based (e.g., reduction in research …
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Corporate bond repurchases and earnings management
This paper investigates whether earnings management incentives are associated with gains/losses recognized when firms repurchase bonds. The research question is motivated by the inclusion of these gains/losses in firms' income, which creates the potential to use them to manage earnings. Using a …
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Initial losses, corporate governance and earnings management
… loss events and the corporate governance and earnings management behaviour of these firms. This is done using four years of corporate governance information spanning the report of an initial loss for companies listed on the UK Stock Exchange. An industry- and sizematched control sample is used …
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Sarbanes-Oxley Act, insider trading and earnings management
… on the relationship between insider trading and earnings management on the one hand and earnings management and firm performance on the other in light of the recent regulatory intervention (SOX). Moreover, the relevance of political regulation of financial markets has not yet been thoroughly …
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Accounting for Asset Securitizations: Fair Values and Earnings Management
… for unreliable fair value estimates leads to earnings management. I investigate this question within the context of accounting for an asset securitization, a technique that involves pooling of loans and selling a portion of these pools to third party investors via a Special Purpose Entity …
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Entry threat as a determinant of accounting earnings management
… in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as proxies for entry-induced incumbency losses. It then examines how these industrial …
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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… auditor reaction to potential real transaction earnings management (low ambiguity) and potential accrual transaction earnings management (high ambiguity). The second factor, litigation risk is operationalized through an income increasing (high) or income decreasing (low) earnings management …
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Earnings management, agency costs and corporate governance : evidence from Egypt
… external governance mechanisms in constraining earnings management and determining the agency costs level. In addition, this study attempts to enhance the understanding of a number of issues relating to ownership structure and corporate governance in an emerging country setting. The …
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Earnings Management and Corporate Social Responsibility: The Case of UK
… study is to investigate the relation between Earnings Management (EM) and Corporate Social Responsibility (CSR) in the UK. While there are few studies in the existing literature that examined the relationship between EM and CSR, there is a lack of studies examining this relation in the UK. …
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Perceptions of Earnings Management in Libyan Commercial Banks: An Accountability Perspective
… Commercial Banks’ (LCBs) stakeholders about earnings management and its impact on the quality of financial reporting. The study examines the occurrence of earnings management and the techniques that are used to manage LCBs’ earnings by first investigating the understanding of LCBs’ …
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Earnings management and accounting choices in initial public offerings : Evidence from Indonesia
… accounting discretion to increase the reported earnings through the choice of accounting methods. Anecdotal evidence •suggests that accounting numbers are used in the pricing of IPO. Further, there is an economic incentive for issuers of IPOs to sell the offering shares at the highest possible …
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The Impact of Board Characteristics on Earnings Management: Evidence From South Africa
… corporate misconduct, one of which is earnings management. This is because the board of directors is the linchpin of corporate governance and provides legitimacy for management's actions. This study, therefore, empirically examines the impact of board characteristics on earnings …
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The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit fees, non-audit fees and industry specialist auditors. Based on data obtained from the FTSE 350 between 2005 and 2008, the first empirical findings suggest that …
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Family Ties: Impact of Socioemotional Wealth and Succession on Real Earnings Management
… resources to their communities and family units. Earnings management is a practice that is detrimental to future business viability. The motivation to use earnings management is different in family businesses as they have unique pressures and characteristics. Socioemotional wealth includes …
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An Empirical Investigation of the Relationship Between Information Asymmetry and Earnings Management
… sample, two additional settings are considered: earnings management around seasoned equity offerings and earnings management using R&D expenditures. Tests reveal a similar systematic relationship between information asymmetry and earnings management in these additional settings.
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The impact of COVID-19 on earnings management: evidence from South Africa
… whether the COVID-19 pandemic impacted the earnings management practices of South African firms and various 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 …
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