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Author: Karuppiah S. Rajendran
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 240
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Book Description
Author: Karuppiah S. Rajendran
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 240
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Book Description
Author: James Herman Cook
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 336
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Book Description
Author: Dale Buckmaster
Publisher: Elsevier
ISBN: 9780762308040
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.
Author: Bart van Praag
Publisher:
ISBN: 9789051708240
Category :
Languages : en
Pages : 148
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Book Description
Author: Paul Miles Clikeman
Publisher:
ISBN:
Category :
Languages : en
Pages : 230
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Book Description
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: Eugene A. Imhoff
Publisher:
ISBN:
Category : Income
Languages : en
Pages : 340
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Book Description
Author: Besalet Basoglu
Publisher:
ISBN:
Category :
Languages : en
Pages : 170
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Author: Raheel Safdar
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Purpose - This study aims at investigating whether income smoothing helps to reduce volatility in reported earnings and which firms are more inclined to be engaged in income smoothing. Design/Methodology/Approach - We used negative correlation between pre-managed earnings of a firm and its discretionary accruals as proxy for income smoothing and the firms having more negative correlation coefficient are expected to have lower volatility in their reported earnings. We used Kothari et al.'s (2005) version of modified-Jones model to estimate discretionary accruals and used least squares estimations to investigate our research questions using six year (2007-2012) sample of non-financial firms listed over Karachi Stock Exchange, Pakistan. Findings - We found that firms experiencing more volatility in economic activities and smaller firms are more aggressively involved in income smoothing. Moreover, a predominant majority (72.2%) of firms in our sample are involved in income smoothing through accruals manipulation. Also, we found that firms which are more aggressively involved in income smoothing have lesser volatility in reported earnings. Lastly, the level of discretionary accruals per se does not have any impact on income smoothing. Originality/Value - This study adds to earnings management literature by providing evidence on extensive accrual manipulation for income smoothing in Pakistan.Limitations - The proxy used for income smoothing, though we consider it to be better, is not the only one used in literature and our sample is limited to Pakistan.
Author: Besalet Basoglu
Publisher:
ISBN:
Category : Income accounting
Languages : en
Pages : 340
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Book Description
