نتایج جستجو برای: accruals component of earn ing
تعداد نتایج: 21178785 فیلتر نتایج به سال:
This paper investigates whether earnings management occurs in non-profit hospitals. Using manually collected financial data of the foundation hospitals in Taiwan over the period from 2006 to 2008, I find non-profit hospitals tend to manage earnings to a range just above zero by examining the distribution of reported income on a sample of 45 hospitals and 133 hospital-year observations. The stud...
Abstract This study investigates the relationship between environmental, social, and governance (ESG) scores potential tendencies to manipulate earnings of telecommunication companies. We assumed a negative ESG management since companies with higher are more responsible expected prevent manipulation. used from Refinitiv as sustainability measures discretionary accruals indicator management. con...
This study explores the relationship between company earnings management and relative value relevance of book earnings. The differential effect on (EM) from 2014 to 2018 for all firms listed Saudi Stock Exchange (Tadawul) is investigated by short-term versus long-term discretionary accruals. For whose EM considered as an indication its accruals, it anticipated that earnings’ would be lower than...
When a business suffers from unsuccessful competitive strategies, poor products, or pricing disadvantages, it generally tends to suffer a steady erosion of corporate value and credit quality, but no abrupt death. By contrast, revelation of large-scale earnings manipulation usually results in a quick and abrupt failure of the corporation, often in a span of just weeks or months. Thus the sudden ...
The present study examined the effects of different levels instruction completeness on behavioral persistence humans engaged in a computer task. Five undergraduate students responded three-component multiple schedule reinforcement during baseline. In two components, responses produced points according to fixed-interval (FI) 5 s reinforcement. third component, extinction was programmed, and no a...
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