A number of different models have been suggested for detecting earnings management but the linear regression-based model presented by Jones (1991) is the most frequently used. The underlying assumption with the Jones model is that earnings are managed through accounting accruals. Typically, the companies for which earnings management is studied are grouped based on their industries. It is thus ...

This study investigates whether Australian targets manage their earnings during takeover bids. A sample of 65 firm-years that were subject to takeover offers during the period 1999-2003 is selected. Each treatment firm-year is matched by industry and size with a control firm-year not subject to a takeover bid. Three Discretionary Accruals models are used: the DeAngelo (1986) model, the Jones (1...

Title of Document: FINANCIAL REPORTING: A LOOK AT DIFFERENT SETTINGS Robert Felix, Doctor of Philosophy, 2013 Directed By: Professor Shijun Cheng Department of Accounting and Information Assurance The first of two essays examines whether financial reporting is influenced when a firm shares a director with a “central” firm. Central firms are those which are wellconnected within the network of fi...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The purpose of the study was to establish effect financing cash flow on stock return and test moderating discretionary accruals relationship between return. Panel data collected from 29 listed non-financial firms at NSE for 12 years 2007-2019. Fixed hierarchical regression analysis showed that had a positive significant while negatively moderate flows returns. concludes improves return, however...

The purpose of this article is to investigate the phenomenon earnings management and its impact on accounting performance at time listing event. analysis based a sample 189 firms their securities Ho Chi Minh, Vietnam stock exchange for period 2009 2017. Four cross–sectional models were adopted study estimate with two total accruals current accruals. first provides evidence that Vietnamese aggre...

The study examines the relationship between Board Composition and Earnings Management. A set of listed Companies have been investigated to analyze the relationship for the year 2003 to 2007. Board Composition has been measured by Board independence, and Institutional ownership. Whereas earnings management has been quantified by discretionary accruals. Modified Cross Sectional Jones Model (1995)...

We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membersh...

Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning management, we find that companies with female, long-tenured, older and more educated Chairman have lower absolute discretionary accruals and lo...