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Internal Control, Life Cycle and Earnings Quality —An Empirical Analysis from Chinese Market  [PDF]
Tingting Chen
Open Journal of Business and Management (OJBM) , 2016, DOI: 10.4236/ojbm.2016.42032
Abstract: Whether internal controls can effectively constrain earnings management, which is a hot topic in recent years. I investigate the impact of internal control on earnings quality based on a life cycle perspective using data of listed companies of China’s market from 2010-2013. The empirical findings indicate that high quality internal control can suppress accrual earnings management and real earnings management (except for discretionary expenses manipulating earnings management) effectively, whilst in different life cycle stages (LCSs), the relation between internal control quality and accounting earnings quality (accrual quality and real earnings quality) is different. For the accrual quality aspect, in mature LCS, internal control quality and accrual quality is positively correlated. In growth or decline LCS, the relation between internal quality and accrual quality is not significant. For the real earnings quality aspect, in decline LCS, high quality internal control can improve real earnings quality; in growth LCS or mature LCS, the relation is just the opposite.
Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure  [PDF]
Jianfei Leng, Lu Li
Modern Economy (ME) , 2011, DOI: 10.4236/me.2011.25100
Abstract: This article examines the relationship of earnings quality and internal control disclosure information in the sample of 1273 nonfinancial firms in shanghai and Shenzhen Stock Exchange in 2010. Using multiple regression model, we launch an empirical analysis on the relationship between earnings quality and internal control disclosure information. We find a positive relation between earnings quality and internal control disclosure information. The better the earnings quality is, the higher level of the internal control disclosure information will be. This provides a theoretical support to perfect our system of internal control disclosure of information, and to reduce the occurrence of financial fraud.
Internal Control Information Disclosure Quality, Agency Cost and Earnings Management—Based on the Empirical Data from 2011 to 2013  [PDF]
Yunchao Ying
Modern Economy (ME) , 2016, DOI: 10.4236/me.2016.71007
Abstract: Internal control information disclosure is a key factor to investors’ decisions, and is closely connected with corporate governance. It also has a direct impact on agency cost and earnings management. This article verifies the relationship between internal control information disclosure, agency cost and earnings management with the Shenzhen A-share listed companies from 2011 to 2013 as samples, and we build the internal control information disclosure index (ICIDI) to evaluate the quality of internal control information disclosure based on the Standard for Enterprise Internal Control. By analyzing, we found that internal control information disclosure can affect earnings management through agency cost, and the improvement of internal control information disclosure will effectively reduce agency cost, thus reducing earnings management.
Informativeness of accounting earnings in family firms  [cached]
Cuadernos de Gestión , 2009,
Abstract: This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired, the family nature affects positively on the informativeness of accounting earnings.
Managerial power,internal control quality and earnings management

- , 2018, DOI: 10.11835/j.issn.1008-5831.2018.02.006
Abstract: 文章对管理层权力、内部控制质量和两类盈余间关系进行检验。研究发现:内部控制质量与两类盈余显著负相关;结构权力对内部控制质量与应计盈余具有负向调节作用,总经理两职兼任会削弱内部控制对应计盈余的抑制作用;专家权力对内部控制质量与应计盈余之间具有正向调节作用,随着总经理任职时间延长,会增强内部控制质量对应计盈余的抑制作用;声誉权力会正向调节内控质量与应计盈余之间关系。
This paper studies the relationship between managerial power,internal control quality and earnings management. We find that:1) The internal control quality is negatively related to earnings management. 2) CEO's structure power plays a negative moderating role in the relationship of internal control quality and the accrued earnings management,which demonstrates the CEO acted as board of director increases the agency costs between shareholder and manager.3) The expert power has a positive moderating effect on internal control quality and the accrued earnings management,which means the CEO's longer tenure can enhance the internal control quality's inhibition effect on the accrued earnings management. 4) The reputation power has a positive moderating effect on the relation of internal control quality and the accrued earning management,which means the higher education background of CEO is favorable of improvement of internal control quality.
Can Independent Directors Improve the Quality of Earnings? Evidence from Taiwan  [PDF]
Yung-Chuan Lee
Advances in Management and Applied Economics , 2013,
Abstract: This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical results showed that independent directors can improve the quality of earnings, and those hired because of mandatory appointments had a greater positive effect on earnings quality compared to directors who were voluntarily hired. In addition, we also found that the controlling share held by a controlling shareholder reduces the benefit of independent directors on earnings quality.
Earnings Management and Auditor Quality
Savita Sahay,Harry ZviDavis,Meyer Peikes
Accounting and Finance Research , 2012, DOI: 10.5430/afr.v1n1p38
Abstract: This paper analyzes the relationship between a firm’s demand for different quality auditors and opportunities for earnings management.In our model, the firm simultaneously chooses the bias it introduces into its pre-audited earnings and the quality of its auditor. We show that firms that choose a highlevel of bias also choose a low-quality auditor, even though the market-maker makes a correction for the level of residual bias in audited reports. Firms that choose a low level of bias choose a high-quality auditor.We also study the effect of changes in the regulatory environment on the market equilibrium.Our analysis shows that stricter regulation leads to more firms choosing low-quality auditors, thus it is not in the interest of high quality auditors to support such measures.
Domestic and Foreign Earnings Quality Literature Review  [PDF]
Yixin Yuan
American Journal of Industrial and Business Management (AJIBM) , 2019, DOI: 10.4236/ajibm.2019.93039
The quality of corporate earnings has always been a research hotspot in the academic and practical circles of economics and finance. The study of earnings quality can help investors adopt a more optimized investment strategy. From 1968, Ball and Brown began to study the earnings quality. Through years of hard work, the majority of scholars have made fruitful results in the study of earnings quality. This paper analyzes the connotation and quantification of earnings quality, the influencing factors of earnings quality, the economic consequences of earnings quality, and the international comparison of earnings quality. A review of the quality literature provides a basis for subsequent research.
Mehmet Unsal Memis,Emin Huseyin Cetenak
International Journal of Economics and Financial Issues , 2012,
Abstract: This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.
Earnings management and the quality of the financial reporting
Ingrid Shuli
Perspectives of Innovations, Economics and Business , 2011,
Abstract: During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator. According to the literature on the financial reporting it results that companies have the possibility to smooth earnings or manage earnings as a tool to avoid reporting a loss. While the economic entities are using the national and international accounting standards, the working practice of accountants/auditors shows episodes of the management of the earnings. One of the conclusions of this paper is that there is not enough information among accounting professionals regarding the practices of the earnings management. One of the recommendations is to include issues of fair and ethical reporting in the modules of the faculty of economics especially on the master level.Based on the many studies of this issue in other countries, this paper will show if this phenomenon is known in Albania and furthermore how important it is for the quality of the financial reporting in Albania. In order to achieve this objective it has been done a review of related studies. Because of the new legislation on the financial reporting being implemented in our country the recommendations of this paper may be valuable to the enforcement of the accounting standards mechanisms.
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