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 14 of 14 for “"real earnings management"”.
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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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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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Private equity fund valuation management during fundraising
… Low reputation funds that employ some form of real earnings management show success in fundraising. Overall, I illustrate the mechanisms behind inflated fund valuations during fundraising periods and provide evidence supporting the argument that low reputation GPs are more likely manipulating …
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How does investors’ perceived ease of information access affect their investment judgments?
… invest in a company with a higher likelihood of real earnings management (REM) than a company with the same net income but a lower likelihood of REM. On the other hand, investors who did not use a search engine were more likely to invest in the lower likelihood of REM company. Furthermore, …
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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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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… operationalized as 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) …
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The nature, causes and consequences of financial analysts’ forecasts in the UK
… between forecast error and prior year change in earnings per share, analysts are believed to be systematically revising their forecasts downwards as the time approaches the earnings’ announcement date. The second empirical chapter attempts to study the factors that contribute to the forecast …
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Accounting Quality under IFRS: The Effect of Country-Specific Factors
… focus on the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the …
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Two Essays on Corporate Governance
… to dismiss CEOs who do not innovate and restrict real earnings management that waste financial resources. The relation between academic directors and innovation is not driven by PhD CEOs or non-academic PhD directors. Academic directors are associated with higher firm value at firms where …
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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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Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality
… firms’ operational disruptions that support real earnings management and is an essential tool to improve capital market liquidity performance of firms. IR is also found to be a superior reporting mechanism to the existing standalone reporting frameworks (i.e., ESG and FR). Moreover, firms’ …
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Three Essays on the Role of Corporate Governance in Firms' Spending on R&D and Controlling Earnings-Management Practices: The Role of Independent Directors’ Tenure and Network in Controlling Earnings-Management Practices; The Impact of Board Diversity on the Corporate Propensity to R&D Spending; The Association between Directors’ Multiple-Board Sittings, Tenure, Financial Expertise, and R&D Spending
… is controlled by using the two-step system, GMM. Earnings-management research holds that manipulating a firm's real activities is more damaging to its long-term growth and value than accruals manipulation. Therefore, by building on agency theory and emphasising board monitoring, first essay …
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Small Audit Firms and Earnings Manipulations
… different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. However I …