Earnings Management And The Contest To The Control
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Earnings Management And The Contest To The Control
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Author : Mauricio Jara-Bertin
language : en
Publisher:
Release Date : 2014
Earnings Management And The Contest To The Control written by Mauricio Jara-Bertin 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.
In this paper we focus on the conflict of interests among shareholders as a possible determinant of earnings management. Using a sample of 3,559 listed firms from the United States, Canada, the United Kingdom, France, Spain, and Italy between 2008 and 2013, we analyse how the distribution of power among shareholders affects earnings management in family owned firms. We find that the contest to the dominant family shareholder is relevant: namely, the more challenge to the control of dominant shareholders, the less earnings management in family firms. This contest is more important in civil law countries in which the shareholders rights are less protected. We also find that the nature of the blockholders can be relevant: consistent with the view that nonfamily shareholders are under more public scrutiny and have more difficulty to agree with the largest family shareholder to extract private benefits, our results suggest that a second or third nonfamily shareholder can reduce or alleviate earnings management.
Earnings Management And Contests For Control
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Author : Mauricio Jara
language : en
Publisher:
Release Date : 2012
Earnings Management And Contests For Control written by Mauricio Jara and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
In this paper, the influence of large shareholders on earnings management in family-owned firms is analyzed using a sample of firms from nine European countries. How contests for control for the largest shareholder and the existence of a controlling coalition in family-owned firms affect earnings management is considered. It was found that increases in the contestability of control by the largest shareholder reduce earnings management in family-owned firms. The results also show that in firms in which the largest shareholder is a family member, a second or third family shareholder increases discretionary accruals.
Introduction To Earnings Management
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Author : Malek El Diri
language : en
Publisher: Springer
Release Date : 2017-08-20
Introduction To Earnings Management written by Malek El Diri and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-20 with Business & Economics categories.
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Earnings Management Weak Internal Controls And Firm Size
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Author : Yousef Jahmani
language : en
Publisher:
Release Date : 2016
Earnings Management Weak Internal Controls And Firm Size written by Yousef Jahmani 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.
We investigate the association between earnings management and internal control weaknesses as well as the association between earnings management and firm size. We use two samples: one from large accelerated filers, matched with the same number of firms with strong internal control, and the other from accelerated filers with internal control weaknesses, matched with the same number of firms with strong internal control. Using a modified Jones model, we determine that firms with weak internal control manage their earnings more than do those with strong internal control. The test result is robust for accelerated filers but only modest for large accelerated filers, suggesting that large firms manage their earnings less than do other firms. The results suggest that firm size is an important factor in determining earnings management. The findings are important for (1) regulators who may consider additional disclosure requirements for accelerated filers, non-accelerated filers, and smaller firms and (2) auditors who may increase their scrutiny of financial statements of these firms.
Earnings Management Using Classification Shifting And Internal Control Weaknesses Over Financial Reporting
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Author : 高祖祥
language : en
Publisher:
Release Date : 2013
Earnings Management Using Classification Shifting And Internal Control Weaknesses Over Financial Reporting written by 高祖祥 and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Earnings Management And Its Determinants
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Author : Igor Goncharov
language : en
Publisher: Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes
Release Date : 2005
Earnings Management And Its Determinants written by Igor Goncharov and has been published by Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Originally presented as the author's thesis (doctoral)--University of Bremen.
Capital Structure Earnings Management And Risk Of Financial Distress
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Author : Pietro Gottardo
language : en
Publisher: Springer
Release Date : 2018-09-24
Capital Structure Earnings Management And Risk Of Financial Distress written by Pietro Gottardo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-24 with Business & Economics categories.
This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broad appeal for academics, managers, practitioners, and policymakers.
The Association Of Earnings Management And Degree Of Separation Of Ownership And Control
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Author : Nicholas Waldo Schroeder
language : en
Publisher:
Release Date : 1987
The Association Of Earnings Management And Degree Of Separation Of Ownership And Control written by Nicholas Waldo Schroeder and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with categories.
Earnings Management And Corporate Governance In Family Controlled Companies
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Author : Sasson Bar-Yosef
language : en
Publisher:
Release Date : 2009
Earnings Management And Corporate Governance In Family Controlled Companies written by Sasson Bar-Yosef and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Corporate governance literature advances the idea that certain aspects of board of directors' structure improve monitoring of managerial decisions. Among these is the managers' decision to manage earnings. Prior studies have shown that earnings management, in widely-held public companies, is less prevalent when there is a high level of board independence. However, there is less evidence on the effectiveness of board independence on earnings management in family-controlled companies. This issue is interesting in particular as such companies are susceptible to various types of agency concerns. It is the purpose of this study to shed light on the earnings management issue in family-controlled companies, characterized by a potentially low board independence environment. In this study, board independence is estimated by two parameters (i) proportion of independent directors on board, and (ii) lack of CEO/Board Chairman duality function, with special attention paid to the case where the CEO is a member of the controlling-family. Our empirical results provide evidence that, indeed, the impact of board independence on earnings management is weaker in family-controlled companies. The same effects are also found for the cases where the CEO is a member of the controlling-family, even though she is not also the Board Chairman.
The Relationship Between Earning Management And Cost Of Equity
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Author : Payam Mojtahedi
language : en
Publisher:
Release Date : 2018
The Relationship Between Earning Management And Cost Of Equity written by Payam Mojtahedi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The accounting scientific literature pays much attention focusing on the incentives of the use of earnings management. The purpose of this study is to explore the relationship between Earning management and cost of equity capital in 150 Malaysian firms over the period 2000-2011. The main objective of this research is that whether or not firms manage earnings to profit from a lower cost of capital. The library method is used for gathering information and the method of multiple regressions has been used to predict this relation. To determine cost of equity growth (Gordon) model has been used, and adjusted model of Jones has been used to determine of earning management. Debt to equity ratio, firm size and return on equity were used as control variable. In general, findings from the empirical analysis indicate that the relationships between cost of equity and earning management was inverse but weak, and all control variable have significant relation with cost of equity except return on equity.