Journal of Business Finance and Accounting
SSCI-ISI SCOPUS (1974-2023)
0306-686X
1468-5957
Anh Quốc
Cơ quản chủ quản: WILEY , Wiley-Blackwell Publishing Ltd
Lĩnh vực:
FinanceBusiness, Management and Accounting (miscellaneous)Accounting
Các bài báo tiêu biểu
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?Abstract: This paper examines whether the incidence of earnings management by UK firms depends on board monitoring. We focus on two aspects of board monitoring: the role of outside board members and the audit committee. Results indicate that the likelihood of managers making income‐increasing abnormal accruals to avoid reporting losses and earnings reductions is neg...
Tập 32 Số 7-8 - Trang 1311-1346 - 2005
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings SurprisesAbstract: This paper corroborates the finding of prior studies that managers avoid reporting earnings lower than analyst forecasts (i.e., negative earnings surprises) and provides new evidence of actions contributing to this phenomenon. Specifically, we provide empirical evidence of both (1) upward management of reported earnings and (2) downward ‘management’ of ana...
Tập 33 Số 5-6 - Trang 633-652 - 2006
Religious Social Norms and Corporate Financial ReportingAbstract: Religion has been shown to influence economic choices and outcomes in a variety of contexts. Honesty and risk aversion are two social norms forwarded to characterize the religious. Using the level of religious adherence in the county of a US firm's headquarters as a proxy for these religious social norms, we find that higher levels of religious adherence a...
Tập 39 Số 7-8 - Trang 845-875 - 2012
How Does Government Ownership Affect Firm Performance? Evidence from China’s Privatization ExperienceThe effect of government ownership on firm performance remains a controversial issue, especially in a transitional economy like China. Government ownership is typically viewed as adversely affecting firm performance. This study of that of Mainland China’s privatization experience indicates the opposite. No matter whether it is in the form of state ownership or legal person ownership, gover... ... hiện toàn bộ
Tập 29 Số 1-2 - Trang 1-27 - 2002
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement ProxyAbstract In this paper we present an index designed to capture differences between countries in relation to the institutional setting for financial reporting, specifically the auditing of financial statements and the enforcement of compliance with each country's accounting standards. The use of a common set of standards such as International Financial Reporting Stan... ... hiện toàn bộ
Tập 41 Số 1-2 - Trang 1-52 - 2014
Mandatory IFRS Adoption and Accounting Quality of European BanksAbstract: This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU countries. Specifically, we analyse how the change in the recognition and measurement of banks’ main operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. We find that the restriction to ...
Tập 38 Số 3-4 - Trang 289-333 - 2011
The Effect of Earnings Management on the Asymmetric Timeliness of EarningsAbstract: Is earnings management affecting (driving) the measures of earnings conservatism? hiện toàn bộ
Tập 32 Số 3-4 - Trang 691-726 - 2005
Style Drift in Private EquityAbstract: We introduce the concept of style drift to private equity investment. We present theory and evidence pertaining to style drifts in terms of a fund manager's stated focus on particular stages of entrepreneurial development. We develop a model that derives conditions under which style drifts are less likely among younger fund managers. We also show ways in w...
Tập 36 Số 5-6 - Trang 645-678 - 2009
Product Market Competition, Information and Earnings ManagementAbstract We study theoretically the effect of product market competition on the incentives to engage in earnings manipulation, and we show how manipulating earnings is particularly rewarding in more competitive markets since the boost in market value of reporting good earnings is especially important. Using a panel dataset of about 70,000 observations spanning the p... ... hiện toàn bộ
Tập 41 Số 5-6 - Trang 572-599 - 2014
Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over TimeAbstract: Given the increasing popularity of across‐sample R 2 comparisons in accounting research, this paper illustrates why the regression R 2 s are incomparable across samples and the general nature of this problem. The regression residual dispersion with proper control f...
Tập 34 Số 7-8 - Trang 1073-1098 - 2007