Objective: The article aims to determine the relationship between stage of a business life cycle and scope directions accrual-based earnings management (AEM) in industrial companies listed on Warsaw Stock Exchange (WSE). Research Design & Methods: assessment statistical relationships patterns individual stages an organization’s (OLC) was carried out based Kruskal-Wallis test by ranks Mann-W...

This study examined the impact of corporate governance mechanism in mitigating creative accounting practice listed conglomerate companies Nigeria. The used Secondary data obtained from company’s annual reports and accounts for period 2013 to 2020. population includes six on Nigeria Stock Exchange entire was study. dependent variable measured using discretionary accruals as estimated by modified...

We investigate whether air pollution harms business ethics from the perspective of earnings manipulation, which exerts a real effect on economy and social welfare. Using large sample comprehensive quality index in China, we find that firms located cities with more severe exhibit higher levels discretionary accruals are likely to restate their financial statements, consistent exposure leading ma...

In this paper, we investigate whether the characteristics of boards directors are associated with earnings management. By employing a sample listed firms in Athens Stock Exchange during period from 2008 to 2016 and applying two different management models (Dechow’s ’96 DeAngelo’s ’86) explore, via discretionary accruals, for presence management, surprisingly found no evidence almost any effect ...

This endeavour aimed to empirically investigate the moderating role of corporate governance characteristics (board size, board independence, meetings, CEO duality, audit quality, nomination and remuneration committee) in dividend policy earnings quality nexus. The study was conducted on data consisting 145 non-financial companies listed Pakistan Stock Exchange (PSX) with 1450 firm-year observat...

This study aims to analyze the effect of Covid-19 pandemic and company characteristics on accrual earnings management. Accrual management is dependent variable in this as measured by absolute discretionary accruals using Modified Jones Model Dechow (1995). The an independent a dummy that takes 1 if observation period 2020, 0 otherwise. Company are variables which represented profitability ROA, ...

SUMMARY We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different fee and quality outcomes, relative to that have experienced an auditor change. document clients original accrue nontrivial savings. Further, we find lower levels of discretionary accruals likelihood misstatements, implying higher quality. also investors app...

Interpreting accruals as working capital investment, we hypothesize based on q-theory that firms optimally adjust their accruals in response to discount rate changes. A higher discount rate means less profitable investments and lower accruals, and a lower discount rate means more profitable investments and higher accruals. Our evidence supports this optimal investment hypothesis: (1) adding an ...

Prior accounting research argues that diminishing marginal returns on new investments drive lower persistence of accruals relative to cash flows. Macroeconomic research documents that marginal profitability is counter-cyclical, which implies that diminishing marginal returns on new investments are more pronounced during periods of expansions than recessions. Linking the cyclicality of diminishi...