We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers’ assessments of their firms’ business prospects are imperfect. Since managers’ imperfect business assessments influence both accruals generation and earnings projection, we hypothesize that management earnings forecasts exhi...

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran dan leverage terhadap manajemen laba dengan CSR sebagai variabel intervening. Manajemen dependen diukur discretionary accruals. Ukuran, (Corporate Social Responsibility) independen. Ukuran kapitalisasi pasar, debt to equity ratio. Sedangkan Corporate Responsibility menggunakan indeks dari penelitian Tong (2017) yang mengacu pada Global R...

This study aims to examine and analyze corporate social responsibility governance on financial performance and, through earning management as a mediating variable. Financial is the dependent variable which proxied by ROA MVA. The independent variables in this were 91 GRI 4.0 indicators commissioners institutional ownership. Earning discretionary accruals. uses sample of 35 mining companies list...

We find that accruals mispricing is more pronounced for stocks with higher level of probability of informed trading (PIN). We interpret it as the evidence of informed traders using their proprietary information on accruals quality to trade against average investors. The informed traders’ arbitrage generates an annualized size and book-to-market adjusted abnormal return of 19.81% over the 1993-2...

This paper develops a method based on data envelopment analysis (DEA) for efficiency assessments taking into account the effect of non-discretionary factors. A typology that classifies the non-discretionary factors into two groups is proposed: the factors that characterize the external conditions where the decision making units (DMUs) operate (external factors), and the factors that are interna...

This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen Nigerian as at 31st December, 2019 were selected samples using census sampling method. Multiple linear regression technique was employed data analysis. The results shows that academic credit increased reduced ...

This paper aims to explore the interaction between earnings management and audit opinions in context of Vietnam – an emerging country. For this purpose, two regressions were developed with sample consists 1,294 firm-years period from 2018 2020. The first regression model uses Audit Opinion as dependent variable, Discretionary Accruals (DA) independent other 8 controlling variables. results demo...

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the...

Earnings management among firms remains a central focus for academics, auditors and regulatory bodies. Benchmark-motivated earnings occurs when managers engage in opportunistic activities, including flexible use of accounting standards to misrepresent the information firm’s financial reports. Academic research has focused on how manage beat benchmarks, but evidence regarding emerging African st...