INTRODUCTION Earnings management represents the most frequently researched topic within financial accounting in the last two decades. The use of earnings management and its almost cavalier acceptance by financial statement preparers and users during the 1990’s led to the significant corporate reporting debacles of the early 2000’s (e.g., Enron, WorldCom, HealthSouth, etc.) and ultimately to the...

Based on the GEM 355 listed companies during the period October 2009 to December 2013, this paper provides an empirical analysis of the impact of private equity on earnings management among the GEM listed companies by introducing a modified Jones model and a multivariate linear regression model. The results suggest that Companies listed on GEM have positive earnings management behavior, But PE ...

Forecasts of wind power production are increasingly being used in various management tasks. So far, such forecasts and related uncertainty information have usually been generated individually for a given site of interest (either a wind farm or a group of wind farms), without properly accounting for the spatio-temporal dependencies observed in the wind generation field. However, it is intuitivel...

The study examines the relationship between Board Composition and Earnings Management. A set of listed Companies have been investigated to analyze the relationship for the year 2003 to 2007. Board Composition has been measured by Board independence, and Institutional ownership. Whereas earnings management has been quantified by discretionary accruals. Modified Cross Sectional Jones Model (1995)...

This paper uses a principal-agent model to study the interaction between hedging and earnings management. Hedging makes earnings management more difficult and they appear to be strategic substitutes in this model, which is both consistent with existing empirical evidence and provides a new explanation for that evidence. If hedging decision is contractible, hedging is efficient since it reduces ...

In the context of IT infrastructure development, this paper empirically examines the relationship between IT investments and corporate earnings management. Our results suggest that earnings management undermines the firm’s capability of accomplishing its planned IT investments in infrastructure development. Strategic managers are also likely to manipulate IT infrastructure investments to achiev...

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