An analytical study for the relationship between accounting for securitization and fair value accounting and its impact on earnings management for companies listed on the stock exchange
المؤلفون المشاركون
Zaki, Ahmad
Shalih, Rajiyah Muhammad Ali
المصدر
Journal of Commercial and Environmental Studies
العدد
المجلد 9، العدد 4، ج. 1 (31 ديسمبر/كانون الأول 2018)، ص ص. 1-25، 25ص.
الناشر
جامعة قناة السويس كلية التجارة
تاريخ النشر
2018-12-31
دولة النشر
مصر
عدد الصفحات
25
التخصصات الرئيسية
الموضوعات
الملخص EN
The research investigates whether banks are motivated to manage earnings through securitization gains when earnings before securitization are low or when there are more negative changes in earnings before securitization under SFAS 140.
The research also examines if earnings management incentives are eliminated after the adoption of SFAS 166.
Moreover, the study examines if managers use discretion afforded by fair value accounting rules to manage securitization gains under SFAS 140.
A sample of U.S.
Bank Holding Companies (BHCs) listed on the New York stock exchange (NYSE) and the NASDAQ are selected which cover two time periods: Pre-SFAS 166 (2007-2009) and Post-SFAS 166 (2010-2016).
A Panel Data Analysis is utilized to examine securitization transactions in these two time periods.
The results of the study provide evidence of earnings management when securitization transactions are conducted in accordance with SFAS 140 rules.
Furthermore, the research finds that bank managers use their discretion over fair value accounting measurements to manage securitization gains in the Pre-SFAS 166 period.
However, there is no evidence of earnings management under SFAS 166 rules suggesting that companies have become more conservative after the adoption of SFAS 166.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Zaki, Ahmad& Shalih, Rajiyah Muhammad Ali. 2018. An analytical study for the relationship between accounting for securitization and fair value accounting and its impact on earnings management for companies listed on the stock exchange. Journal of Commercial and Environmental Studies،Vol. 9, no. 4، ج. 1, pp.1-25.
https://search.emarefa.net/detail/BIM-1081139
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Zaki, Ahmad& Shalih, Rajiyah Muhammad Ali. An analytical study for the relationship between accounting for securitization and fair value accounting and its impact on earnings management for companies listed on the stock exchange. Journal of Commercial and Environmental Studies Vol. 9, no. 4, p. 1 (2018), pp.1-25.
https://search.emarefa.net/detail/BIM-1081139
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Zaki, Ahmad& Shalih, Rajiyah Muhammad Ali. An analytical study for the relationship between accounting for securitization and fair value accounting and its impact on earnings management for companies listed on the stock exchange. Journal of Commercial and Environmental Studies. 2018. Vol. 9, no. 4، ج. 1, pp.1-25.
https://search.emarefa.net/detail/BIM-1081139
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1081139
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر