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Articles 1 - 3 of 3
Full-Text Articles in Business
Customer's Inventory Accruals And Supplier's Earnings Quality, Cheuk Kwong Fok
Customer's Inventory Accruals And Supplier's Earnings Quality, Cheuk Kwong Fok
Lingnan Theses and Dissertations
We examine the influence of customer’s inventory accruals on supplier’s accounting quality and earnings management practices. We consider two views of the role of customer’s inventory accruals play on their supplier and how they relate to their financial reporting. The first is the customer’s inventory accruals reflect supplier’s earnings management (i.e., intentional bias) as well as lead to difficulty in supplier’s earnings estimation (i.e., unintentional errors). The second view is based on supplier’s information advantage theory, which suggests suppliers are capable to interpret the information content of customer’s inventory accruals. In contrast to the information advantage view, we find that …
Ceo Network Centrality And Earnings Management, Huan Qiu
Ceo Network Centrality And Earnings Management, Huan Qiu
Doctoral Dissertations
This study investigates the relationship between CEO network centrality, choice of earnings management, and the consequences for the period from 1998 to 2016. From our empirical analysis, we find that CEOs with higher network centrality are more likely to use accruals-based earnings management, but less likely to use real earnings management to manage earnings upward in the current year. Although the use of accruals-based earnings management normally results in bad economic consequences for firms, CEO network centrality is associated with better (at least not worse) earnings quality, after controlling the use of accruals-based earnings management. As for longterm economic performance, …
The Effects Of International Financial Reporting Standards On Financial Reporting Quality, Wafaa Salah, Abdallah Ahmed Abdelsalam
The Effects Of International Financial Reporting Standards On Financial Reporting Quality, Wafaa Salah, Abdallah Ahmed Abdelsalam
Business Administration
The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange. Financial Reporting Quality is measured in this study by three attributes of earnings introduced in previous literature, namely: 1) earnings management expressed as managing towards positive earnings and earnings smoothing and, 2) timely loss recognition expressed as the asymmetric incorporation of economic gains and losses and large negative net income, and 3) value relevance. Ordinary Least Square (OLS) Regression analysis, Z-test, and Binary Logistic Regression are employed to investigate …