Examples of 'earnings management' in a sentence
Meaning of "earnings management"
earnings management - This phrase refers to the practice of deliberately manipulating financial reports or accounting figures to present a company's performance in a misleadingly positive light. It is often done to meet financial targets, inflate stock prices, or deceive investors and regulators
How to use "earnings management" in a sentence
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earnings management
Made important contributions with respect to earnings management.
This is especially true if earnings management is not totally disclosed.
Earnings management is believed to be widespread.
Fraudulent financial reporting is also known as earnings management fraud.
Earnings management has been studied from many perspectives and methods.
The costs are poor allocation of funds that arise as a result of earnings management.
Other studies relate earnings management with the degree of company indebtedness.
A number of theories can be used to explain managers deciding to engage in earnings management.
Aggressive earnings management is a form of fraud and differs from reporting error.
Argue that organizations with weak governance structures are more likely to develop earnings management practices.
The results indicate that earnings management can be influenced by board member interlocking.
Our findings show that there is a substitutive relationship between earnings management and disclosure strategies.
Voluntary disclosure and earnings management are recurring themes in research on finance and accounting.
This study examines the theoretical and empirical relationship between voluntary disclosure and earnings management.
This thesis examines the real earnings management in the brazilian capital market.
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The model also includes different control variables that can influence the incentives for earnings management.
Companies with higher temporary BTDs arising from earnings management exhibit lower future results.
Link smoothing to earnings management practices, by studying various countries, according to market features.
Analyzed the formation of board interlocking and earnings management in Canadian companies.
However, excess earnings management may reduce the usefulness of these financial reports for investors.
Thus, stakeholders are liable to expect and tolerate a certain amount of earnings management.
This finding shows that the relationship between earnings management and voluntary disclosure is not significant.
As a result, a policy more consistent dissemination can contribute to inhibit earnings management.
Does audit quality influence earnings management in emerging markets?
Thus, the author concludes, audit quality should be negatively related to earnings management.
Table 8 presents the earnings management analysis considering this method.
Do the mechanisms of corporate governance of the institution influence the earnings management practice?
According to, management can use earnings management to report a smooth and rising flow over time.
Therefore, companies with a higher index of voluntary disclosure tend not to practice earnings management.
Table 8 presents the results from the earnings management evaluation for the three classes of companies.
It is also worth mentioning and, who incorporated operational decisions into their earnings management models.
The influence of KOSDAQ firms' earnings management on corporate credit grade.
Moreover, institutional differences between markets may influence both voluntary disclosure and earnings management.
Conversely, empirical tests show an increase in earnings management after the adoption of IFRS.
We show that CEOs ' overconfidence affects the investment cash-flow sensitivity as well as earnings management.
Studied the relationship between earnings management and the cost of debt for publicly-traded Brazilian companies.
For these authors, companies that contract non-audit services tend toward greater earnings management.
Board monitoring and earnings management pre- and post-IFRS.
In Brazil, argues that the fiscal council is related to lower levels of earnings management.
Board monitoring and earnings management pre-and post-IFRS.
H2b, the greater the intermediation centrality, the greater negative earnings management is.
Studies demonstrate a connection between earnings management practices and interconnections between board members ; ; ;.
Along the same lines,,, and find voluntary disclosure to be inversely correlated with earnings management.
Cupertino 2013 also analyses earnings management via operating decisions in the Brazilian capital market.
The theoretical foundation is based on the agency theory, earnings management and family businesses.
Earnings management, measured using the KS Model 1995, indicated positive or negative earnings management behavior.
Therefore, it is inferred that in complexity companies earnings management practices can be increased.
Could the policy of income-based bonuses influence the practice of securities-based earnings management in banks?
Disclosure was measured by the variables of earnings management proposed by leuz, nanda and wysocki 2003.
According to, p . 95, it is the persistence of information asymmetry that makes earnings management possible.
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