Exploració per tema "Earnings management"
Ara es mostren els items 1-4 de 4
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Culture and corruption-driven agency costs and earnings management: evidence from south east Asian countries
(OmniaScience, 2018-12)
Article
Accés obertPurpose: This study scrutinises the correlation between earnings quality and agency cost based on corruption level and cultural values in six South-East Asian (SEA) countries: Indonesia, Malaysia, Philippines, Singapore, ... -
Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective
(OmniaScience, 2017-10)
Article
Accés obertPurpose: To assess the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the quality of the financial information available on listed companies in the UK and France. Design/ ... -
Listed companies’ income tax planning and earnings management: based on China’s capital market
(OmniaScience, 2015-04)
Article
Accés obertPurpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting. Thus, ... -
Under-performance of listed companies? Real earnings management and M&A: chinese empirical evidence
(OmniaScience, 2015-04)
Article
Accés obertPurpose: The purpose of this paper is to examine whether acquiring firms attempt to adopt real earnings management strategy to upward reported earnings in the period of M&A announcement and provide an explanation for the ...