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Full-Text Articles in Business

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra Dec 2021

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …


The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي Jul 2021

The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting …


The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson Jul 2021

The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson

Graduate Theses and Dissertations

In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …


The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour Feb 2021

The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour

BAU Journal - Society, Culture and Human Behavior

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.

Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.

Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the …