International Financial Reporting Standards and New Directions in Earnings Management最新文献

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An Overall Perspective of Income Smoothing as a Strategy of Earnings Management 收益平滑作为盈余管理策略的整体视角

International Financial Reporting Standards and New Directions in Earnings Management Pub Date : 2019-01-01 DOI: 10.4018/978-1-5225-7817-8.CH003

C. A. Mendes, L. L. Rodrigues, L. Parte

{"title":"An Overall Perspective of Income Smoothing as a Strategy of Earnings Management","authors":"C. A. Mendes, L. L. Rodrigues, L. Parte","doi":"10.4018/978-1-5225-7817-8.CH003","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH003","url":null,"abstract":"This chapter provides insights on earnings management (EM) explanatory factors. These factors are analyzed within the framework of a specific strategy of EM: income smoothing (IS). This strategy is often used to report earnings with an artificially reduced variability. Thereby, the purpose of the chapter is to explore the motivations, the determinants (anticipated by the positive accounting theory), and some firm-specific factors that might explain IS practices. The relevance of this chapter is justified essentially by two reasons. First, it highlights the contemporary importance of this research line. The academic community, professionals, and regulatory bodies have expressed publicly the concern about the quality of financial reporting. Consequently, a deep knowledge of the factors that possibly explain these accounting discretionary practices is crucial. Second, the extensive literature on EM also justifies this chapter. Thereby, the systematization of the literature on the IS explanatory factors can help researchers and increase future empirical research focused on this area.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82405253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Earnings Management and Stock Market Reaction 盈余管理与股票市场反应

International Financial Reporting Standards and New Directions in Earnings Management Pub Date : 2019-01-01 DOI: 10.4018/978-1-5225-7817-8.CH002

Antonio Cerqueira, Cláudia Pereira

引用次数: 0

The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management 工业企业财务信息质量与自主库存管理的关系

International Financial Reporting Standards and New Directions in Earnings Management Pub Date : 2019-01-01 DOI: 10.4018/978-1-5225-7817-8.CH008

Maria Filipa Nogueira

{"title":"The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management","authors":"Maria Filipa Nogueira","doi":"10.4018/978-1-5225-7817-8.CH008","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH008","url":null,"abstract":"Inventories are the base element for the manufacturing (industrial) companies. The inclusion of discretionary in the inventory management processes of production leads to changes in the value of the companies. The accounting system produces information used in predictions and for management decision. The usefulness and opportunity of information are considered indispensable. If managers use their discretionarily, in the accounting system and in real activities, to achieve the firm value and earnings forecast, they will influence and modify the financial information quality. Ferrer and Ferrer said that a simple decision can enrich one company from one moment to another, and a small accounting change allows a great loss of results. The question arises: Do managers use their discretionarily and modify the financial information quality? Using adjusted models to capture discretionary accounting management and real activity management, it is possible to conclude that there is a strong evidence of discretionary management of the inventory in manufacturing Portuguese SME.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77950124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

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