This empirical study innovatively investigates how the choice of a pass-through business entity and corresponding regulatory regime influence firms’ earnings management (EM) behaviors by testing on UK Real Estate Investment Trust (REIT) conversion. A substantial proportion non-REIT publicly traded property companies (LPCs) have chosen to become REITs since were launched in 2007. We conduct seri...

Abstract The effects of sustainability reporting on earnings management was examined in the study extensively. Causal research design employed this study. population comprises all 112 quoted non-financial firms Nigeria, sample size is 22 listed manufacturing purposively selected for purpose covered 7 years’ period ranging from 2015-2021. data used were gotten annual reports and firms. Data anal...

Abstrak: Pengaruh Masa Jabatan CEO Terhadap Manajemen Laba Akrual. sebagai pihak yang bertanggung jawab atas laporan keuangan perusahaan memiliki dorongan untuk melakukan praktik manajemen laba selama masa jabatannya demi tujuan pribadi CEO. jabatan terbatas dan peristiwa pergantian sudah seharusnya mendapatkan perhatian lebih dari para investor karena pada dasarnya, fase-fase terdapat dapat me...

Abstract This paper analyzes the nonlinear relationship between corporate ownership structure and income manipulation through accrual-based earnings management in Egyptian context. To do so, we develop a sample of 78 listed non-financial firms, covering period 2008–2017. Using dynamic panel threshold analysis approach (Seo Shin J Econom 195: 169–186, 2016), found manipulations. proves presence ...

Purpose: The purpose of this research is to analyze the effect internal control and financial distress on earnings management add CEO’s reputation as a moderating variable. object study determine companies that listed Indonesia Stock Exchanges between 2019 2020. data were tested analyzed using panel regression analysis SmartPLS software. Methodology: sample chosen purposive sampling technique. ...

Abstract This paper constructs a signal-based composite index, namely ESCORE, which captures the context of earnings management. Specifically, ESCORE aggregates 15 individual signals related to both accrual and real management based on prior relevant literature. After establishing that is capable capturing in more likely occur, study finds low firms outperform those with high by an average 1.37...

This paper examines the tools that managers use to meet or beat analyst forecasts in post-International Financial Reporting Standards (IFRS) period, using a sample of UK firms for period 2005 2015. Our results are consistent with view utilize both classification shifting and managerial guidance hit forecasts. The suggest more likely continue exercise their discretion these two following adoptio...

T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis ...

We analyze the effect of external financing concerns on managers' financial reporting behavior prior to management buyouts (MBOs). Prior studies hypothesize that managers intending to undertake an MBO have an incentive to manage earnings downward to reduce the purchase price. We hypothesize that managers also face a conflicting reporting incentive associated with their efforts to obtain externa...

I analyze cash flow characteristics of listed infrastructure investment companies and funds and compare this unique infrastructure sample with a noninfrastructure reference group. I confirm that infrastructure investment provide more stable cash flows than non-infrastructure investments. However, I do not find that investors positively value this cash flow stability. Instead, more volatile cash...