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Articles 1 - 4 of 4
Full-Text Articles in Business
The Influence Of Good Corporate Governance Mechanism On Earnings Management: Empirical Study In Indonesian Stock Exchange Listed Company For Periods Of 2006-2010, Hermiyetti Hermiyetti, Evita Nora Manik
The Influence Of Good Corporate Governance Mechanism On Earnings Management: Empirical Study In Indonesian Stock Exchange Listed Company For Periods Of 2006-2010, Hermiyetti Hermiyetti, Evita Nora Manik
Indonesian Capital Market Review
The purpose of this research is to examine the influence of good corporate governance mechanism about earnings management in companies listed in Indonesian Stock Exchange during 2006 to 2010. The independent variables include the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable is earnings management which is measured by discretionary revenue model (Stubben, 2010). Size of company is used as the control variable in this research. The population of this research is 465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling method used …
Auditor Industry Specialization, Board Governance, And Earnings Management, Jerry Sun, Guoping Liu
Auditor Industry Specialization, Board Governance, And Earnings Management, Jerry Sun, Guoping Liu
Odette School of Business Publications
No abstract provided.
Fair Value Measurements And Earnings Management: Evidence From The Banking Industry, Xiaolu Xu
Fair Value Measurements And Earnings Management: Evidence From The Banking Industry, Xiaolu Xu
Accounting - Dissertations
I examine the association between fair value measurements and bank earnings management using financial data for a sample of U.S. bank holding companies from 2009 to 2012. I follow the methodology in Beatty et al. (2002) and find that banks reporting higher recurring basis fair values, especially level 2 fair values and banks reporting increased fair values are more likely to report small earnings increases both in the current year and one-year ahead after controlling for discretionary loan loss provisions, discretionary security gains and losses, and other bank-specific characteristics. By decomposing the fair values into different types, I find that …
Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan
Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan
LSU Doctoral Dissertations
Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income classification shifting because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and revise their future earnings forecast accordingly. Consistent with my prediction, I find that given the same …