Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
نویسندگان
چکیده
منابع مشابه
Accrual Based Earnings Management, Real Transactions Manipulation and Expectations Management: U.S. and International Evidence
Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...
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Earnings management is an important part of current accounting studies. Many of those studies concentrate on accruals. This study critically evaluates frequently used accrual models. The Jones model was the first econometric approach to estimating discretionary accruals. Even though it is subject to several limitations, such as model misspecification, omitted-variables, and errors-in-variables ...
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ژورنال
عنوان ژورنال: Asian Journal of Accounting and Governance
سال: 2017
ISSN: 2180-3838
DOI: 10.17576/ajag-2017-08-09