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25
Do firms manage earnings to meet dividend thresholds.pdf
Do firms manage earnings to meet dividend thresholds
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38
do corporations manage earnings to.pdf
do corporations manage earnings to
1篇相似文档
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60
Are Interest Rate Swaps Used to Manage Banks ' Earnings.pdf
Are Interest Rate Swaps Used to Manage Banks ’ Earnings
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57
Do Firms Manage Earnings to Meet Dividend Thresholds:做公司的盈余管理来满足股利阈值.pdf
Do Firms Manage Earnings to Meet Dividend Thresholds：做公司的盈余管理来满足股利阈值Do Fir
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48
Why Do Firms Manage Earnings:为什么企业盈余管理.pdf
Why Do Firms Manage Earnings：为什么企业盈余管理do,Do,帮助,盈余管理,firms,why,Firms,为什么,企业管理,Why
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43
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?.pdf
This paper investigates whether managers use the deferred tax asset valuation allowance account (VAA) to manage earnings around three earnings targets: positive net income, historical annual earnings, and the mean analyst forecast. While early studies using broad samples find little evidence of earnings management via the VAA, recent studies using narrowly defined samples conclude that certain firms use the VAA to manage earnings around these three earnings targets. The difference in conclusions drawn from prior research creates a gap in the academic literature and raises questions about the usefulness of the current literature to standard setters, who must determine the appropriate amount of discretion for a diverse population of firms. This paper provides broad evidence on the use of accounting discretion by investigating the pervasiveness of earnings management via the VAA for a diverse sample of firms. Using SFAS No. 109 to model the VAA, we estimate expected (i.e., nondiscret
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45
公司盈余管理 where do firms manage earnings 11-4-10 chicago.pdf点击下载源文件到手机、MP4、电脑进行自己编辑哟.pdf
WhereDo Firms Manage Earnings? Scott Dyreng Duke University Michelle Hanlon MIT Edward L. Maydew Uni
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40
Do Acquiring Firms Manage Earnings?.pdf
We investigate possible earnings management by inflating discretionary accruals in a sample of 1,719 cash acquirers and 895 stock acquirers during 1989-<br />2005. Over a one-year period ending before acquisition announcement, the median annual sales growth rate equals 12.1% for cash acquirers and 38.5% for stock acquirers. This is an important variable missing from Erickson and Wang (1999), Louis (2004), Baik, Kang, and Morton (2007), Botsari and Meeks (2008), and Gong, Louis, and Sun (2008b), who find significantly higher discretionary accruals for stock acquirers and conclude in favor of earnings management. In this paper we control for sales growth and show that it leads to insignificant differences between discretionary accruals of cash and stock acquirers. Other tests strengthen our evidence against earnings management by stock acquirers. First, there is no relation between discretionary accruals and incentives of acquirer shareholders. Second, there is no evidence th
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24
do cross-border listing firms manage earnings or seize a window of opportunity.pdf
do cross-border listing firms manage earnings or seize a window of opportunity
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