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نتیجه جستجو - accruals

تعداد مقالات یافته شده: 21
ردیف عنوان نوع
1 Accounting conservatism: A life cycle perspective
محافظه کاری در حسابداری: یک دیدگاه چرخه عمر-2018
This paper investigates whether a firms life cycle stage affects its reporting conservatism in the cross-section. We use two measures of reporting conservatism used in Givoly and Hayn (2000): the level of non-operating accruals and the market-to-book ratio (unconditional conservatism); and the conservatism measure suggested by Basu (1997) (conditional conservatism). Firms are classified annually into life cycle stages using procedures proposed by Dickinson (2011). We find that unconditional reporting conservatism decreases over life cycle stages, but do not find evidence that conditional reporting conservatism is associated with life cycle stages. Our findings complement Givoly and Hayn (2000) and have implications for financial statement analysis and future research on accounting conservatism.
keywords: Accounting conservatism|Conditional conservatism|Unconditional conservatism|Firm life cycle
مقاله انگلیسی
2 Does benchmark-beating detect earnings management? Evidence from accounting irregularities
آیا ضربان معیار، مدیریت درآمدها را دچار مشکل می کند؟ شواهدی از بی نظمی های حسابداری-2018
We examine whether meeting or slightly beating an earnings benchmark (benchmark-beating) is (1) associated with accounting irregularities, an extreme and certain case of earnings management, (2) useful for detecting accounting irregularities both incremental and relative to discretionary accruals and to F-scores (Dechow, Ge, Larson, & Sloan, 2011), and (3) more useful for detecting opportunistic accounting irregularities, a more harmful form of earnings manipulation identified in Badertscher, Collins, and Lys (2012), than accounting irregularities in general. We identify an accounting irregularity sample where earnings are restated due to intentional misreporting and construct a control sample where earnings are not restated. We find that benchmark-beating is significantly positively associated with the probability of accounting irregularities after controlling for other determinants of accounting irregularities. In addition, benchmark-beating is useful for detecting accounting irregularities incremental to discretionary accruals and F-scores; benchmark-beating ties with and sometimes outperforms discretionary accruals for detecting accounting irregularities in a one-on-one horse race but is dominated by F-scores. Finally, benchmark-beating is more useful for detecting opportunistic accounting irregularities than accounting irregularities in general. Overall, we contribute to the literature by validating benchmark-beating as a proxy for earnings management.
keywords: Accounting irregularities |Accounting fraud |Earnings management |Earnings benchmarks |Benchmark-beating
مقاله انگلیسی
3 Societal trust and the economic behavior of nonprofit organizations
اعتماد اجتماعی و رفتار اقتصادی سازمان های غیر انتفاعی-2018
This study explores the impact of societal trust on the economic behavior of nonprofit organizations. Although prior studies reveal that trust has a positive impact on the economic behavior of for-profit firms, the institutional differences between the two organization types make it unclear whether trust plays a similar role in nonprofits. Our results show that nonprofits operating in higher trust areas are more likely to overspend on administrative expenses. This positive relationship between trust and overspending is primarily driven by service organizations, as opposed to public charities. Moreover, within service organizations, we find that the positive trust-administrative overspending association is most prevalent in situations of weaker monitoring or governance. Additional tests show trust has a similar impact on excess compensation and abnormal accruals in service organizations. Overall, our findings suggest that trust may provide opportunities for nonprofit managers, particularly in service-oriented organizations, to engage in opportunistic behavior that may be exacerbated by weaker forms of oversight.
keywords: Trust |Nonprofit organizations |Opportunistic spending |Administrative expenses
مقاله انگلیسی
4 Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq
تفاوت ها در واکنش ها به معیارهای مبتنی بر حسابداری و مبتنی بر بازار - شواهدی از Nasdaq-2018
We study how managers of Nasdaq-listed firms respond to the threat of delisting due to quantitative listing deficiencies. We find that managers responses vary by deficiency type, specifically, whether the deficiency is accounting-based (related to shareholders equity) or market-based (related to market value or bid price). Firms with accounting-based deficiencies exhibit income-increasing discretionary accruals. In contrast, firms with market-based deficiencies do not. We also find that shareholders equity-deficient firms respond with equity issuances and bid price-deficient firms initiate reverse stock splits. These findings suggest that firms trade off among methods to meet benchmarks based on costs and constraints. In additional analyses, we find some evidence that firms delisting avoidance strategies succeed in delaying or avoiding regulatory delistings.
keywords: Bid price |Deficiency notice |Delist |Discretionary accruals |Earnings management |Equity issuance |Listing rules |Nasdaq |Reverse stock split
مقاله انگلیسی
5 Analysts experience and interpretation of discretionary accruals in predicting future earnings
تجربه تحلیلگران و تفسیر اقدامات احتیاطی در پیش بینی درآمدهای آتی-2018
Our paper investigates whether analysts experience mitigates their forecast over-optimism associated with high discretionary accruals. Prior literature shows that analysts forecast optimism is associated with high total accruals and working capital accruals, and this forecasting inefficiency can be mitigated by analysts experience. We extend this line of research by first showing that forecast over-optimism is associated with higher discretionary accruals. We then show that analysts experience with the related industry and their experience of decomposing earnings into cash flows and accruals appear to mitigate analysts over-optimism related to discretionary accruals while analysts firm and general experiences do not. Our study provides new evidence on how experience affects analysts use of discretionary accruals.
keywords: Analysts forecasts |Analysts experience |Discretionary accruals |Analysts optimism
مقاله انگلیسی
6 سرمایه گذاران پریشان و مدیریت در آمد
سال انتشار: 2017 - تعداد صفحات فایل pdf انگلیسی: 37 - تعداد صفحات فایل doc فارسی: 43
در این مطالعه، ما به آزمایش این قضیه می پردازیم که چگونه پریشانی سرمایه گذار، مدیریت در آمد را تحت تاثیر قرار می دهد. ما از مقیاس شرکت- سطح ( firm-level ) پریشانی سرمایه گذار استفاده می کنیم، این مقیاس، در زمانی که سرمایه گذاران سازمانی توجه خود را به سمت بخش های غیر مرتبط با نمونه کار ها معطوف می کنند، به ذخیره ی زمان می پردازد. سرمایه گذاران پریشان به طور موقت شدت نظارت خود را از دست داده و مدیران می توانند از مزایای موجود استفاده کنند. یافته ی اصلی ما این است، زمانی که سهامداران پریشان می شوند، مدیران با مدیریت درآمد ها به وسیله ی دستکاری حساب ها و فعالیت های واقعی بیشتر درگیر می شوند. به دلیل ماهیت خارجی مقیاس پریشانی سرمایه گذار، استدلال ما این است که این ارتباط بیان کننده ی علت است. ما بعد ها بیان خواهیم کرد که وجود نیروی های نظارتی دیگر همانند پوشش تحلیلگر و قدرت نفوذ، اثر پریشانی سرمایه گذار بر مدیریت درآمد را کاهش می دهد .
کلمات کلیدی : سرمایه گذاران پریشان | مدیریت درآمد | تعهدات | مدیریت درآمد واقعی
مقاله ترجمه شده
7 The effect of mandatory disclosure requirements and disclosure types of auditor fees on earnings management: Evidence from Taiwan
اثر الزامات افشا و انواع افشا هزینه های ممیزی اجباری در مدیریت درآمد: شواهدی از تایوان-2016
The Taiwanese authorities issued and revised the disclosure regulations with regard to auditor fees three times during the period 2002e2012. The most important change in disclosure regulation is that firms have to disclose their auditor fees and have been able to disclose fees in the form of individual amount or fee range since 2009. This study extends the perspective of auditor independence to explore the effect of mandatory disclosure requirements and disclosure types of auditor fees on earnings management of listed corporations. The results show that the enhanced information transparency induced by the mandatory disclosure requirements of auditor fees is useful to reduce both positive accruals-based earnings management and real earnings management. Furthermore, firms that disclose their auditor fees in the form of individual amount have lower positive accruals-based earnings management than those in the form of fee range. The overall findings are consistent with the notion that the enhanced information transparency related to auditor fees is associated with enhanced auditor independence and thus support Dyes (1991) theory.© 2015 College of Management, National Cheng Kung University. Production and hosting by ElsevierTaiwan LLC. All rights reserved.
Keywords: Auditor fees | Mandatory disclosure requirements | Disclosure type | Discretionary accruals
مقاله انگلیسی
8 Public sector reforms and sovereign debt management: Capital market development as strategy?
اصلاحات و مدیریت بدهی بخش عمومی: توسعه بازار سرمایه به عنوان استراتژی؟-2015
The reform of sovereign debt management has largely escaped attention in the accounting literature on public sector financial management reforms. The application of business thinking to the public sector has meant conceptualising the sovereign debt management function as a corporate-style controller function, applying to sovereign debt management the asset and liability management techniques developed in the banking sector. Accrualsbased appropriations and outcomes-focused strategy statements weaken a legislature’s power of control over the executive government and divert attention from the control of public finance, which increasingly appears to be delegated to the executive government. Wider application of the asset and liability management techniques adopted for sovereign debt management seems to support an emergent capital market development strategy, facilitated by increasing government participation in capital markets. The New Zealand government’s financial statements help to illustrate these developments and show the extent of government participation in capital market activities involving large amounts of public money and leveraging of public assets. Financial control and accountability is not achieved by relying on strategy statements, objectives and ex post review. Keywords: Public sector New public management Sovereign debt management Capital market development Asset and liability management Accruals-based appropriations
مقاله انگلیسی
9 Exchange Listing Type and Firm Financial Reporting Behavior
تبادل ملک و بررسی رفتار گزارش مالی شرکت-2015
We examine the link between the choice of firms to switch exchanges and managers’ financial eporting behavior, and the impact of this link on post-listing performance. Among three types of USCRIPT exchange listings, NASDAQ-to-AMEX firms report significantly higher pre-listing abnormal accruals than do NASDAQ-to-NYSE and AMEX-to-NYSE firms. The pre-listing abnormal accruals are negatively associated with the post-listing performance, with the association driven mainly by NASDAQ-to-AMEX firms. These results suggest that the type of listing change affects managers’ reporting behavior in the sense that the switch to an exchange with stricter listing standards appears to mitigate managerial incentives to inflate reported earnings. Keywords: Exchange Listings; Listing Requirements; Discretionary Accruals JEL classification: G14, G32, M41
مقاله انگلیسی
10 Exchange Listing Type and Firm Financial Reporting Behavior
تبادل ملک و رفتار گزارش مالی شرکت-2015
We examine the link between the choice of firms to switch exchanges and managers’ financial reporting behavior, and the impact of this link on post-listing performance. Among three types of SCRIPT exchange listings, NASDAQ-to-AMEX firms report significantly higher pre-listing abnormal accruals than do NASDAQ-to-NYSE and AMEX-to-NYSE firms. The pre-listing abnormal accruals are negatively associated with the post-listing performance, with the association driven mainly by NASDAQ-to-AMEX firms. These results suggest that the type of listing change affects managers’ reporting behavior in the sense that the switch to an exchange with stricter listing standards appears to mitigate managerial incentives to inflate reported earnings. Keywords: Exchange Listings; Listing Requirements; Discretionary Accruals JEL classification: G14, G32, M41
مقاله انگلیسی
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