The causes and effects of earnings management on stock prices
العناوين الأخرى
أسباب و آثار إدارة الأرباح على أسعار الأسهم
المؤلفون المشاركون
Wali, Kawa
Salih, Subhi
Paridon, Kees Van
المصدر
Journal of Economics and Administrative Science
العدد
المجلد 25، العدد 116 (31 ديسمبر/كانون الأول 2019)، ص ص. 94-110، 17ص.
الناشر
جامعة بغداد كلية الإدارة و الاقتصاد
تاريخ النشر
2019-12-31
دولة النشر
العراق
عدد الصفحات
17
التخصصات الرئيسية
الموضوعات
الملخص EN
This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany.
The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting.
The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting.
The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.
For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan et al.
(2006) and test which model can detect Dutch and German firm’s earnings management better by applying those models to the artificially manipulated earnings after adding some amount to the reported earnings.
This investigation found that earnings are managed relatively more in Germany than in the Netherlands.
The relationship between earnings management, stock returns, and corporate governance has been tested.
Our results suggested that the strong or weak impact of corporate governance in these two countries varied.
The multi-sectoral Jones model has a modest illustrative capacity.
Finally, the results show that maximum discretionary accruals involve a large number of estimated errors which have foreseeable effect on income, stock returns and future cash flows.
The decrease in level of earnings management indicates that the measurement error has been largely eliminated in the estimated performance -related accruals.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Wali, Kawa& Salih, Subhi& Paridon, Kees Van. 2019. The causes and effects of earnings management on stock prices. Journal of Economics and Administrative Science،Vol. 25, no. 116, pp.94-110.
https://search.emarefa.net/detail/BIM-948531
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Wali, Kawa…[et al.]. The causes and effects of earnings management on stock prices. Journal of Economics and Administrative Science Vol. 25, no. 116 (Dec. 2019), pp.94-110.
https://search.emarefa.net/detail/BIM-948531
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Wali, Kawa& Salih, Subhi& Paridon, Kees Van. The causes and effects of earnings management on stock prices. Journal of Economics and Administrative Science. 2019. Vol. 25, no. 116, pp.94-110.
https://search.emarefa.net/detail/BIM-948531
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 107-109
رقم السجل
BIM-948531
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