This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

This paper describes theoretical and practical aspects of a procedure for calculating semantic informativeness of concepts on the basis of WordNet. The IVal system is introduced which provides enhanced functionality for accessing the WordNet database including the computation of the concept’s informativeness, the decompositional analysis of terms, and an interface for extending the lexicon.

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...

information asymmetry in stock market can increase the risk of investment which in turn increases the capital cost of firms. bhattacharya (1979) proposed a hypothesis that states dividend can act as a powerful signal in order to solve information asymmetry problem. we measured information asymmetry by lack of earnings transparency. therefore we examine the effect of earnings transparency on cap...

Business negotiations represent a form of communication where informativeness, i.e., the amount of provided information, depends on context and situation. In this study, we hypothesize that relations exist between language signals of informativeness and the success or failure of negotiations. We support our hypothesis through linguistic and statistical analysis which acquires language patterns ...

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

ABSTRACT We develop FinBERT, a state‐of‐the‐art large language model that adapts to the finance domain. show FinBERT incorporates knowledge and can better summarize contextual information in financial texts. Using sample of researcher‐labeled sentences from analyst reports, we document substantially outperforms Loughran McDonald dictionary other machine learning algorithms, including naïve Baye...