Suchergebnisse

Earnings management to avoid earnings decreases and losses implies that the time‐series properties of the last quarter in the fiscal year differ from those of the other three quarters. We propose a simple parametric methodology to diagnose such differences. Application to a random sample of 390 firms in the Compustat database gives strong evidence of earnings management.

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

Christian Herold untersucht, unter welchen Voraussetzungen Manipulationen der Rechnungslegung auftreten können. Anhand zahlreicher Beispiele weist er ein Normversagen nach, das durch die grundsätzliche Ausrichtung auf prinzipienbasierte oder regelungsbasierte Normen behoben werden kann. Die Arbeit bietet zahlreiche Vorschläge zur Normkonkretisierung und zu umfangreichen Angabepflichten, um Manipulationen von Umsatzerlösen zu verhindern bzw. für den Abschlussadressaten leicht erkennbar zu machen.

Disclosed financial reports have an important influence on the behavior of the corporatemanagement. Managers have different motivations to generate a desired view on theircompanies and this can lead to undesirable side effects in the form of managerial manipulation. Selected issues of earnings management incentives arising from the managerialcompensation, career concerns and socioemotional intentions of family-members are investigated in this dissertation.

It is well documented that firms tend to manipulate earnings before IPO (initial public offerings) and SEO (seasoned equity offerings). This study contributes to the literature by providing the first evidence on whether and how fiscal support in the form of preferential tax treatment and financial subsidy affects a firm's earnings management behaviors. Using data for Chinese firms that have conducted IPO and SEO, I find that firms have a lower level of earnings management prior to the offerings if they enjoy more preferential tax treatment or more financial subsidies from local governments. My results are consistent with the view that firms that receive stronger fiscal support have smaller demand for earnings management, which is a costly tool for a firm to achieve its desired earnings targets.