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The myth of workforce reduction efficiency: The performativity of accounting language
اسطوره کاهش بهره وری نیروی کار: عملکرد زبان حسابداری-2021 This paper draws on Austin’s conceptualization of performativity to show how the accounting
strategies implemented before a workforce reduction can contribute to performing the myth of
workforce reduction efficiency. To address this issue, we use both quantitative and qualitative
methods. First, through quantitative analyses on a sample of 117 workforce reductions
announced by 101 French listed firms from 2007 to 2012, we shed light how, by not taking
accounting strategies into account in their models, prior mainstream studies may have conveyed
false knowledge about improved performances after the operation and performed the workforce
reduction efficiency supported by economic theories. Second, through a case study, we provide an
in-depth illustration of the performativity effect of these accounting strategies and more precisely
of downward earnings management, which can be considered a calculation act that contributes to
performing the myth of the efficiency of these operations. Overall, this paper contributes to the
workforce reduction literature by providing a critical illustration of how accounting numbers
construct efficiency through the performative role given to earnings management. It also con-
tributes to the critical accounting project by notably participating in the debate on the use of
quantitative and mixed research methodologies in the critical accounting project. keywords: کاهش نیروی کار | حسابداری انتقادی | مدیریت درآمد | افتخار | زبان حسابداری | Workforce reductions | Critical accounting | Earnings management | Performativity | Accounting language |
مقاله انگلیسی |
2 |
Accounting for inventory costs and real earnings management behavior
حسابداری هزینه های موجودی و رفتار مدیریت درآمد واقعی-2021 Prior research finds that managers engage in inventory overproduction to inflate current earnings despite the fact that overproduction is associated with significant economic costs. Additionally, Statement
of Financial Accounting Standards No. 151 (SFAS 151) limited the fixed costs that can be capitalized to
inventory in periods of low production, thereby introducing a penalty for underproduction by requiring
firms to expense unallocated overhead in the current period. Because periods of underproduction often
follow periods of overproduction, and because SFAS 151s emphasis on the subjective determination of
normal capacity can erroneously categorize overproducing firms as under producers in subsequent
years, we posit that SFAS 151 makes overproduction less desirable than before. Therefore, we posit
that managements propensity to use overproduction to meet earnings benchmarks should decrease
after the adoption of SFAS 151. Consistent with expectations, we find a lower propensity to use overproduction to meet benchmarks following SFAS 151. These results challenge the view that SFAS 151 inadvertently encouraged overproduction.
keywords: مدیریت درآمد واقعی | بیش از حد تولید موجودی | استانداردهای حسابداری | Real earnings management | Inventory overproduction | SFAS 151 | Accounting Standards |
مقاله انگلیسی |
3 |
Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia
مدیریت سود ، استراتژی تجاری و خطر ورشکستگی: شواهدی از اندونزی-2020 The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial data of 1,068 non-financial firms listed on the Indonesia Stock Exchange (IDX). The result indicates that there is no relationship between earnings management and bankruptcy risk, while firms that implement either one of two generic business strategies of cost leadership or differentiation, significantly mitigate the risk of bankruptcy. The effect of earnings management to bankruptcy risk is essential for external stake- holders, such as investors and creditors, to assess bankruptcy risk, financial capability, and credit worthiness of a firm, while business strategy effect on bankruptcy risk benefits internal stakeholders, such as managers, in formulating strategies to deal with going concern issues. Keywords: Earnings management | Business strategy | Bankruptcy risk | Accounting | Industry management | Business management | Strategic management | Risk management | Business |
مقاله انگلیسی |
4 |
آشنایی های مدیرعامل با مدیر ارشد اجرایی : آیا آنها همیشه تهدیدی برای درستی مدیران می باشند؟
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 17 - تعداد صفحات فایل doc فارسی: 39 این مقاله اثرات آشنایی با مدیر عامل در تصمیمات مدیران سازمانهای خصوصی را می آزماید . شرکت کنندگان در این آزمایش , مدیران خصوصی می باشند . نتایج نشان میدهند که مدیران خصوصی بدون تجربه مدیریت در شرکتی , درآمدها را کمتر از سود مدیر عامل اداره میکنند در زمانی که آشنای مدیر عامل هستند , نسبت به زمانی که با مدیر عامل آشنایی ندارند . علاوه بر این افشا رابطه آشنایی منجر به تمایل فزاینده برای مدیریت درآمدها برای سود یک مدیر عامل آشنا نمیشود . نتایج مدیران خصوصی کاملا ً مخالف آنهایی هستند که قبلا ً برای مدیران شرکت مستند شدهاند ( رز , J . رز , ای . نورمن , سی . و Mezza , C , ۲۰۱۴ . آیا افشا روابط آشنایی بین مدیران عامل و مدیران ارشد اجرایی اثرات انحرافی دارد؟ مجله حسابداری , ۸۹ ( 4 ) . علاوه بر این , ما مدیران خصوصی که دارای تجربه مدیریت در شرکتی هستند را می یابیم , که تمایل به مدیریت سود بیشتر برای مدیر عامل که یک آشنا است, نسبت به مدیر ارشد اجرایی که آشنا نیست , و افشا رابطه آشنایی منجر به افزایش تمایل به مدیریت درآمدها برای مدیر عامل میشود .
واژه های کلیدی : مدیران | شرکت دولتی | مدیریت سود | روابط آشنایی| سازمانهای خصوصی . |
مقاله ترجمه شده |
5 |
Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers
تأثیر ساختارهای جبران خسارت فوقانی بر پاسخهای روانشناختی و تصمیمات مدیریت واقعی درآمد مدیران فرعی-2020 This study examines the effects of executive compensation structures and research and development (R&D)
reporting methods on subordinate managers’ psychophysiological responses and decisions to engage in real
earnings management. Results from one 2×2 between-participants experiment indicate that when R&D expenditures
are capitalized, relative to expensed, managers are less willing to abandon a failing project in favor of
a superior project. Importantly, executive compensation structures can effectively reduce this form of real
earnings management by subordinates. When executives are paid with restricted stock, relative to when executives
are compensated with unrestricted stock, their subordinate managers are less willing to continue a
failing R&D project when R&D expenses are capitalized. A second experiment that employs pupillometry, eye
tracking and facial analysis in order to capture participants’ psychophysiological responses to incentive structures
reveals that subordinates exhibit increased arousal and more intense negative emotions when they encounter
supervisor pay structures that conflict with their personal incentives. Increases in negative emotion lead
to reductions in earnings management behavior. The results indicate that compensation structures for superiors,
such as executives, can significantly mitigate subordinate managers’ tendency to engage in real earnings management.
In addition, from a methodological perspective, the second experiment indicates that hypothetical
incentives are internalized by experiment participants, and hypothetical incentives lead to predictable psychophysiological
responses and related decisions. Keywords: Executive compensation | Emotion | Eye tracking | Facial expression | Incentives | Pupillometry | Real earnings management |
مقاله انگلیسی |
6 |
Earnings management around Islamic bonds issuance
مدیریت سود پیرامون انتشار اوراق قرضه اسلامی-2020 We examine whether the religious values underlying Islamic bonds influence issuers’ financial reporting
behavior. Using a sample of 1316 sukuk tranches issued by publicly listed firms in Malaysia from 2001 to
2014, we find sukuk issuers overstate their earnings in the year preceding sukuk offerings, and in the year
subsequent to the offering. We also examine the influence of religious values associated with the parties
involved in sukuk issuance on issuers’ earnings management. Our results show that a Muslim-dominated
board is associated with less earnings management, supporting the idea of Islamic business ethics. Keywords: Earnings management | Real activities manipulation | Sukuk | Securitization | Religious value |
مقاله انگلیسی |
7 |
Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk
تأمین ضرر وام توسط بانکهای ایتالیایی: اختیارات مدیریتی ، روابط بانکی ، فاصله عملکردی و ریسک بانکی-2019 This paper investigates the loan loss provisioning behaviour of Italian banks during the period
2006–2013. We examine the main discretionary and non-discretionary determinants of loan loss
provisions (LLPs) and explicitly investigate the role of banks functional distance, geographic
diversification and risk.
Empirical results suggest that LLPs by Italian banks are mainly driven by non-discretionary
factors related to expected credit risk. Moreover, we find that distantly managed banks adopt a
more prudent provisioning approach, whereas small local cooperative credit banks have a lower
level of LLPs. We also show that LLPs are higher in regional banking systems with higher loan
concentration and lower degree of competition. Finally, we find that banks facing increasing levels
of risk are not only characterised by higher LLPs, but also have a higher tendency to engage in
earnings management practices to stabilise their income flows over time. Keywords: Loan loss provisions | Income smoothing | Bank regulation | Functional distance | Earnings volatility | Italian banks |
مقاله انگلیسی |
8 |
The consequences of managerial indiscretions: Sex, lies, and firm value
پیامدهای بی احتیاطی های مدیریتی: جنسیت، دروغ ها و ارزش شرکت-2018 Personal managerial indiscretions are separate from a firms business activities but provide information about the managers integrity. Consequently, they could affect counterparties’ trust in the firm and the firms value and operations. We find that companies of accused executives experience significant wealth deterioration, reduced operating margins, and lost business partners. Indiscretions are also associated with an increased probability of unrelated shareholder-initiated lawsuits, Department of Justice and Securities and Exchange Commission investigations, and managed earnings. Further, chief executive officers and boards face labor market consequences, including forced turnover, pay cuts, and lower shareholder votes at re-election. Indiscretions occur more often at poorly governed firms where disciplinary turnover is less likely.
keywords: Managerial indiscretions |Management quality |Integrity |Class action lawsuits |Fraud |Earnings management |Corporate governance |Managerial labor markets |Director elections |CEO turnover |Poor monitoring index |
مقاله انگلیسی |
9 |
The relation between religiosity and private bank outcomes
رابطه بین مذهبی بودن و خروجی های بانکهای خصوصی-2018 We examine the effect of headquarters’ local religiosity on private bank outcomes. Religiosity is associated with lower risk-taking for public banks, but the unique features of private banks may result in a different effect for private banks. We find religiosity is associated with greater asset risk-taking. At the same time, however, religiosity, is negatively associated with solvency risk and return on asset (ROA) volatility and is associated with higher ROAs and fewer failures. We reconcile these results by finding banks in areas with higher religiosity recognize larger fees from providing additional banking services, likely due to relationships formed from more risky lending. As a result, these banks are more (less) likely to realize extreme positive (negative) performance. We also find religiosity is associated with lower earnings management and increased conservatism. Collectively, our results confirm private banks are unique and religiosity can have a significant, and nuanced, effect on bank outcomes.
keywords: Religiosity |Private banks |Risk |Performance |Financial reporting |
مقاله انگلیسی |
10 |
Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study
مدیریت درآمد واقعی، محیط سازمانی و عملکرد عامل آینده: یک مطالعه بین المللی-2018 This paper investigates the association between firms engagement in real activities manipulation
(hereafter REM) on future firm performance in an international setting, and whether the asso
ciation is conditional upon country-level institutional factor. Our inquiry is motivated by a
paucity of research on the consequences of REM in an international setting. Using a large sample
over the period of 2001 to 2015, we find that current-period REM is positively associated with
future performance: a finding that is consistent with Gunny (2010) in the US. Importantly, we
find that the positive performance effect is driven by firms operating in countries with strong
institutional environments. Finally, we find that future operating performance improves when
REM is undertaken by firms in strong institutional environments only during a non-economic
crisis period, but not during an economic crisis period. The paper adds to the existing REM
literature by showing a non-monotonic effect of REM on future performance that is conditional
on the strength of a countrys institution. We also contribute to the accounting information and
crisis literature by documenting a time-variant effect of REM on future performance.
Keywords: Real earnings management ، Institutional environment ، Firm performance |
مقاله انگلیسی |