Temat: Earnings management - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The impact of the IFRS 15 implementation on the revenue based earnings management in Poland
Autorzy:: Morawska, Izabela
Powiązania:: https://bibliotekanauki.pl/articles/2027275.pdf
Data publikacji:: 2021
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Earnings benchmarks
Earnings management
IFRS 15
Revenue recognition
Opis:: Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases. Design/methodology/approach - The empirical studies were conducted using a sample of 80 entities from four industries listed on the Warsaw Stock Exchange (WSE) in Poland from 2016 to 2019. Caylor's (2010) revenue-based model was applied, and an econometric model describing the studied relation was built and verified to this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings management aimed at avoiding losses and earnings decreases. Research implications/limitations - This study warns of the role played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this study are generally related to the models' specification and a relatively small number of the entities studied. Originality/value/contribution - This study contributes to the literature on revenue-based earnings management and is one of the first studies on the association between IFRS 15 adoption and revenue-based earnings management in Poland. Thus, this study bridges the research gap in Poland.
Źródło:: Journal of Economics and Management; 2021, 43; 387-403
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 2.

Tytuł:: Applying Benford’s law to detect earnings management
Autorzy:: Sylwestrzak, Marek
Powiązania:: https://bibliotekanauki.pl/articles/14188721.pdf
Data publikacji:: 2023
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: earnings management
digital analysis
Polish companies
Opis:: Aim/purpose - This paper analyzes the role of Benford's law in the detection of earnings management in Poland. Previous research that uses Benford's law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis. Design/methodology/approach - The sample comprises 126 observations of Polish non-financial companies listed on the Warsaw Stock Exchange for the years 2010-2021. The author uses first, second, and first-two digits analysis as a proxy for earnings management detection. Findings - The results indicate that fraudulent companies have different deviations in the digits than control firms. Accordingly, the statistical test results indicate that control companies have weaker conformity with the Benford distribution than fraudulent companies. Research implications/limitations - The study sample is limited to 126 observations, which is due to the small number of listed firms that received a monetary fine from the Polish Financial Supervision Authority (UKNF Board) for violation of IAS/IFRS principles related to their financial statements during the study period. Originality/value/contribution - The author offers a significant contribution to the accounting literature by proposing the separation of fraudulent and control observations in Benford analysis due to differences in the deviations of digits. Also, analyzing the full sample may lead to the identification of inappropriate areas for further auditor analysis.
Źródło:: Journal of Economics and Management; 2023, 45; 216-236
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 3.

Tytuł:: Executive compensation, share ownership, and earnings management of banks in Nigeria
Autorzy:: Farouk, Musa Adeiza
Ahmed, Zik-Rullahi Abubakar
Powiązania:: https://bibliotekanauki.pl/articles/2185396.pdf
Data publikacji:: 2023
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: earnings management
executive
share ownership
compensation and expectancy theory
Opis:: Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in Nigeria. Design/methodology/approach – Panel Least Square regression and Stata 13 were used for the estimation. The secondary data source was employed and extracted from the banks’ published financial statements covering the period from 2007-2018. Postestimation tests, including normality tests of standard error, heteroscedasticity, and multicollinearity, were carried out to validate the outcome. Executive compensation variable is represented by Chief Executive Officer Pay (CEO Pay), Board Chairman’s compensation, and the highestpaid director, while executive share ownership represents the mod-erator variable. Chang et al. (2008) model was used to proxy earnings management. Findings – The findings revealed that CEO Pay increases the banks’ level of earnings management, while after moderation with executive share ownership; CEO pay decreases the possibilities of earnings management by banks. Compensation to Chairmen of the banks decreases the level of earnings management of banks. However, an increase in share ownership of the board with an increase in compensation to chairmen of banks’ boards increases the earnings management practices of the management of the banks. Research implications/limitations – The findings imply that the executive ownership interest should be made to align with that of the minority shareholders following an increase in their stake so that they can act in the overall best interest of the owners. The study is limited to only the banking sector and some specific executive compensation variables. Originality/value/contribution – The utilization of the highest paid director variable and use of share ownership as a moderator between executive compensations and earnings management.
Źródło:: Journal of Economics and Management; 2023, 45; 26-43
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Informacja

Wyszukujesz frazę "Earnings management" wg kryterium: Temat

Źródło danych

Dostawca treści

Kolekcja

Rok wydania

Wydawca

Temat

Autor

Typ dokumentu

Język