Corporate Governance E Politiche Di Earnings Management

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Corporate Governance E Politiche Di Earnings Management Aspetti Teorici Ed Evidenze Empiriche

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Author : Stella Lippolis
language : it
Publisher: FrancoAngeli
Release Date : 2016-08-30T00:00:00+02:00

Corporate Governance E Politiche Di Earnings Management Aspetti Teorici Ed Evidenze Empiriche written by Stella Lippolis and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-30T00:00:00+02:00 with Business & Economics categories.

365.1100

Earnings Management E Politiche Di Bilancio

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Author : Marco Sorrentino
language : it
Publisher: Giapeto Editore Surl
Release Date : 2016-06-02

Earnings Management E Politiche Di Bilancio written by Marco Sorrentino and has been published by Giapeto Editore Surl this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-02 with Business & Economics categories.

La tematica dell’earnings management è oggi più che mai di estrema rilevanza in virtù dei noti scandali finanziari che hanno coinvolto aziende caratterizzate, fino a pochi attimi prima dell’esplosione della crisi, da una situazione economico-finanziaria apparentemente solida. In tale contesto, il lavoro cerca innanzitutto di illustrare il significato del concetto di accounting quality, mettendone in evidenza il ruolo svolto e l’importanza sempre maggiore che tale concetto negli ultimi anni sta rivestendo. Successivamente, si illustrano le principali politiche di earnings management rese possibili dalla inevitabile discrezionalità di cui gode chi redige un bilancio economico-patrimoniale, evidenziando la differenza tra quelle che restano comunque comprese nell’ambito della liceità e quelle che invece sfociano in vere e proprie frodi finanziarie. Grazie poi all’analisi delle ricerche empiriche disponibili in letteratura, il lavoro illustra i principali strumenti e metodi di misurazione dell’earnings quality, da quelli di tipo statistico a quelli basati sulle tradizionali tecniche dell’analisi di bilancio. Il lavoro termina con un’analisi del tema dell’assetto proprietario delle aziende e l’influenza da esso esercitata sulle pratiche di manipolazione dei risultati contabili, con l’obiettivo di verificare la situazione delle imprese italiane e gli effetti che la family ownership esercita sulla manipolazione dei risultati e sulla qualità delle informazioni riportate in bilancio.

Corporate Governance E Politiche Di Earnings Management

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Author : Stella Lippolis
language : it
Publisher:
Release Date : 2015-04

Corporate Governance E Politiche Di Earnings Management written by Stella Lippolis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04 with Business & Economics categories.

Politiche Di Bilancio E Corporate Governance

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Author : Silvia Ferramosca
language : it
Publisher: G Giappichelli Editore
Release Date : 2018-04-04

Politiche Di Bilancio E Corporate Governance written by Silvia Ferramosca and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-04 with Business & Economics categories.

La monografia scientifica “Politiche di bilancio e corporate governance. Relazioni ed effetti economico-aziendali” illustra le teorie mainstream nell’ambito della corporate governance e della comunicazione economico-finanziaria. Le politiche di bilancio sono discusse con riferimento alla letteratura economico-aziendale e come nella prevalente impostazione internazionale sono distinte tra accruals e real earnings management. Lo studio “Politiche di bilancio e corporate governance. Relazioni ed effetti economico-aziendali” è rivolto agli user del bilancio, agli standard setter e ai regulator che possono promuovere ricerche sulle criticità emerse. Le relazioni individuate manifestano la necessità di un framework che permetta di identificare i rischi legati ad una comunicazione “manipolata”. Una maggiore riflessione sulle problematiche sollevate dagli accademici delle relazioni tra corporate governance e politiche di bilancio potrebbe accrescere l’accountability e la qualità degli utili.

Corporate Governance And Earnings Management

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Author : Sonda Marrakchi Chtourou
language : en
Publisher:
Release Date : 2003

Corporate Governance And Earnings Management written by Sonda Marrakchi Chtourou and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.

This study investigates whether a firm's corporate governance practices have an effect on the quality of its publicly released financial information. In particular, we examine the relationship between audit committee and board of directors characteristics and the extent of corporate earnings management as measured by the level of positive and negative discretionary accruals. Using two groups of US firms, one with relatively high and one with relatively low levels of discretionary accruals in the year 1996, we find that earnings management is significantly associated with some of the governance practices by audit committees and boards of directors. For audit committees, income increasing earnings management is negatively associated with a larger proportion of outside members who are not managers in other firms, a clear mandate for overseeing both the financial statements and the external audit, and a committee composed only of independent directors that meets more than twice a year. We also find that short-term stocks options held by non-executive committee members are associated with income increasing earnings management. Income decreasing earnings management is negatively associated with the presence of at least a member with financial expertise and a clear mandate for overseeing both the financial statements and the external audit.For the board of directors, we find less income increasing earnings management in firms whose outside board members have experience as board members with the firm and with other firms. We also find that larger board, the importance of the ownership stakes in the firm held by non-executive directors, and experience as board members seems to reduce income decreasing earnings management.Our results provide evidence that effective boards and audit committees constrain earnings management activities. These findings have implications for regulators, such as the Securities and Exchange Commission (SEC), as they attempt to supervise firms whose financial reporting is in the gray area between legitimacy and outright fraud and where earnings statements reflect the desires of management rather than the underlying financial performance of the company, as pointed out by the Blue Ribbon Committee (1999).

The Effect Of Corporate Governance On Management S Real Earnings Management Decisions

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Author : Yaser Youssif
language : en
Publisher:
Release Date : 2016

The Effect Of Corporate Governance On Management S Real Earnings Management Decisions written by Yaser Youssif and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.

Corporate Governance And Accruals Earnings Management

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Author : Leonidas C. Doukakis
language : en
Publisher:
Release Date : 2014

Corporate Governance And Accruals Earnings Management written by Leonidas C. Doukakis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.

This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures, overlooking the multidimensional character of corporate governance. Based on a sample of firms listed on the Athens, Milan and Madrid Stock Exchanges, we find an inverse relationship between corporate governance and earnings management. Corporate governance provisions seem to constrain the tendency of management to manage earnings leading to higher credibility for financial statements. Additional tests suggest that the negative relationship holds for large and middle capitalization firms, but not for the small capitalization sample. In addition, corporate governance provisions limit upwards but not downwards earnings management. This study emphasizes the multilevel character of corporate governance and suggests the usage of comprehensive measures of corporate governance in the academic research. This study also stresses the importance of introducing corporate governance mechanisms in order to ensure the integrity of the financial reporting process. Practitioners are expected to evaluate the corporate governance provisions that each firm has put in place while policy makers are expected to mandate the application of a wide range of corporate governance mechanisms.

Three Essays On Corporate Governance And Earnings Management

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Author : Nader Younus
language : en
Publisher:
Release Date : 2021

Three Essays On Corporate Governance And Earnings Management written by Nader Younus and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.

La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management

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Author : Cristina Florio
language : it
Publisher: FrancoAngeli
Release Date : 2011

La Verifica Di Impairment Nella Prospettiva Delle Politiche Di Earnings Management written by Cristina Florio and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.

Corporate Governance And Earning Management

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Author : Mohammed Moustafa Soliman
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2013

Corporate Governance And Earning Management written by Mohammed Moustafa Soliman and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

Emerging markets play an increasingly important role in the global economy, given their high economic growth prospects and their improving physical and legal infrastructures. Combined, these countries account for nearly 40 percent of global gross domestic product, according to the International Monetary Fund. For some investors, emerging markets offer an attractive opportunity, but they also involve multifaceted risks at the country and company levels. These risks require investors to have a much better understanding of the firm-level governance factors in different markets. The main objective of this paper is to investigate the influence of corporate governance and firm specific characteristics on earnings management in emergency markets, Egypt.