نتایج جستجو برای: earnings management
تعداد نتایج: 860827 فیلتر نتایج به سال:
اقتصاد جهانی هر از چند گاهی دچار بحران مالی میشود. آگاهی از میزان تأثیر بحرانهای مالی جهانی بر مدیریت سود بر تصمیمات سرمایهگذاران تأثیرگذار است. به همین دلیل در این پژوهش تلاش میشود تأثیر بحران مالی جهانی بر میزان مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران مورد مطالعه قرار گیرد. برای آزمون این اثرات، تعداد 130 شرکت پذیرفته شده در بورس اوراق بهادار تهران، مورد مطالعه قرار ...
This paper analyzes executive compensation in a setting where managers may take a costly action to manipulate corporate performance, and whether managers do so is stochastic. We examine how the opportunity to manipulate affects the optimal pay contract, and establish necessary and sufficient conditions under which earnings management occurs. Our model provides a set of implications on the role ...
Capital Market Pressures and Earnings Management: Evidence from U.S. Dual-Class Firms Feng Chen In a dual-class share structure, one class of common stock typically has more votes per share than the other, but both classes have equal or similar cash flow rights per share. While this dual-class structure is likely to entrench management, it potentially reduces capital market pressures on manager...
This study investigates the effect of audit firm tenure on earnings management risk. We perform multivariate regression analyses to examine the empirical relationship between auditor tenure and the probability of earnings manipulation using Beneish’s (1999) framework. The analysis covering a five year time-period surrounding the enactment of SOX produces evidence of a negative relationship betw...
هدف این پژوهش بررسی نقش تخصص حسابرس در صنعت در پیشگیری از اعمال تغییر طبقه بندی فرصت طلبانه اقلام صورت سود و زیان در شرکتهای پذیرفته شده بورس اوراق بهادار تهران است. نمونه پژوهش شامل 85 شرکت پذیرفته شده در بورس اوراق بهادار تهران می باشد .در این تحقیق برای تشخیص مدیریت سود از طریق تغییر طبقه بندی از مدل مکوی(2006) بهره گرفته شد. علاوه براین، به منظور بررسی اعمال مدیریت سود از طریق ت...
According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...
a r t i c l e i n f o Previous literature finds that situations that put managers under significant levels of pressure (e.g. IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the way earnings are manipulated. The aim of this study is to investigate whether the pressure caused by the non-temporary level of financial distress, conditions the choice between real a...
I examine the impact of management cash flow forecasts on investors and analysts. The news in management cash flow forecasts is priced beyond total earnings news. Analysts revise earnings forecasts more for the news in these forecasts than for the news in accruals. I further find that the market’s higher pricing of cash flow forecast news is greater for firms 1) with bad earnings news, 2) in fi...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید