Studies on the characteristics of insolvent firms’ earnings management are critical, as ripple effects a firm’s opportunistic accounting and insolvency society can be widespread significant. This study divides dataset unlisted firms into four groups (large that have received external audits; small- medium-sized enterprises (SMEs) SMES did not receive private businesses audits) analyzes whether ...

The purpose of this paper is to investigate the efficiency of corporate governance characteristics in reducing earnings management among the listed firms of Shanghai and Shenzhen stock exchange, China. We took abnormal working capital accruals as a proxy for earning management. In this paper, we used modified Jones Model in order to calculate discretionary accruals (DAC). The sample comprises o...

The primary objective of this study is to examine the association between the quality of mandatory earnings forecast, measured by forecast accuracy and bias, and the ownership structure of Taiwanese firms, measured by the divergence between the ultimate owner’s control and the equity ownership level. The study is based on 528 forecasts issued by Taiwanese listed firms from 1999 to 2001 which we...

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh client importance, spesialisasi industri auditor workload terhadap kualitas audit. Pengambilan sampel menggunakan metode purposive sampling. Dari tersebut, diperoleh penelitian sebanyak 66 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik analisis digunakan dalam adalah regresi berganda deng...

• Politically connected IPO issuers report income-increasing discretionary accruals. The greater the issuers’ dependence on politics, higher Investors fully incorporate accruals information into prices. At-issue systematically predict future reported performance. IPOs are less likely to fail. Using hand-collected data from U.S., we examine influence of political money contributions (PMC) financ...

We investigate whether audit partner level data provides a more powerful measure than office or firm measures of client importance. find that the likelihood issuing going-concern opinion (any and first-time) increases, absolute value discretionary accruals decreases, in relation to proportion fees total received by partners from all their clients. also non-audit services service fees, clients a...

This paper investigates the relationship between bank debt and earnings management in private SMEs a bank-oriented economy. In this study, we leverage sample of 4866 Italian from 2005 to 2012 propose new metric isolate annual increase debt. The results our OLS regression suggest that, even though monitoring is an effective mechanism constrain firms’ management, firms engage higher income-increa...