Earnings management using classification shifting of revenues

Cultural Relativism in Earnings Management

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...

نقش تخصص حسابرس در صنعت در پیشگیری از اعمال تغییر طبقه بندی فرصت طلبانه اقلام صورت سود و زیان

هدف این پژوهش بررسی نقش تخصص حسابرس ­در صنعت در پیشگیری از اعمال تغییر طبقه بندی فرصت طلبانه اقلام صورت سود و زیان در شرکت­های پذیرفته شده بورس اوراق بهادار تهران است. نمونه پژوهش شامل 85 شرکت پذیرفته شده در بورس اوراق بهادار تهران می باشد .در این تحقیق برای تشخیص مدیریت سود از طریق تغییر طبقه بندی از مدل مک‌وی(2006) بهره گرفته شد. علاوه براین، به منظور بررسی اعمال مدیریت سود از طریق ت...

The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management

Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether  real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...

Predicting earnings management: The case of earnings restatements

This paper examines the usefulness of accounting information in predicting earnings management. We investigate a comprehensive sample of firms from 1971-2000 that restated annual earnings. We find that firms restating earnings have high market expectations for future earnings growth and have higher levels of outstanding debt. We also find that a primary motivation for the earnings manipulation ...

Maxim Reports Record Revenues and Earnings for the First Quarter of Fiscal