Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods: Evidence from China
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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مطالعه حاضر با هدف بررسی وجود رابطه ی ممکن میان هوشهای زبانی و منطقی زبان آموزان انگلیسی و تعداد و انواع مغلطه های زبانی و شواهد در متنهای استدلالی آنان انجام پذیرفته است.بدین منظور، 70 زبان آموز با سطح زبانی متوسط به بالا از دو موسسه زبان انگلیسی در ایران انتخاب شده و پرسشنامه های مزبوطه را تکمیل نموده و متنی استدلالی نوشتند. متون نوشته شده مورد بررسی قرار گرفته و نمرات پرسشنامه ها محاسبه شده ...
15 صفحه اولPolitical connections and tax-induced earnings management: Evidence from China
We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
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ژورنال
عنوان ژورنال: Journal of International Financial Management & Accounting
سال: 2015
ISSN: 0954-1314
DOI: 10.1111/jifm.12030