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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
Tytuł:
Earnings Management: Obvious Phenomenon in Albanian Market
Autorzy:
Llukani, Teuta
Karapici, Vjollca
Powiązania:
https://bibliotekanauki.pl/articles/1036133.pdf
Data publikacji:
2013
Wydawca:
Academicus. International Scientific Journal publishing house
Tematy:
Earnings management
Abnormal accruals
Albanian market
Opis:
Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings management”. If we accept that the initiatives of “earnings management” lead to distortion of the financial results, it means that financial reports can be considered as poor quality reports, and financial information provided to the users and various parties of interest is also of poor quality. This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.
Źródło:
Academicus International Scientific Journal; 2013, 08; 78-88
2079-3715
2309-1088
Pojawia się w:
Academicus International Scientific Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification
Autorzy:
Olszak, Małgorzata
Pipień, Mateusz
Powiązania:
https://bibliotekanauki.pl/articles/1203975.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
loan loss provisions
procyclicality
earnings management
Opis:
Procyclicality in banking may result in financial instability and therefore be destructive to economic growth. The sensitivity of different banking balance sheet and income statement variables to the business cycle is diversified and may be prone to increasing integration of financial markets. In this paper we address the problem of the influence of financial integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss provisions to the business cycle. We also aim to find out whether earnings management hypotheses are supported throughout the whole business cycle. Application of the SURE approach to 13 OECD countries in 1995-2009 shows that the procyclicality of LLP is statistically significant almost in thewhole sample of countries. Independent of the econometric specification, the earnings management hypotheses are hardly supported.
Źródło:
Faculty of Management Working Paper Series; 2013, WPS 2/2014; 1-19
2300-4371
Pojawia się w:
Faculty of Management Working Paper Series
Dostawca treści:
Biblioteka Nauki
Artykuł
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
Tytuł:
Performance Management in Logistics Companies – a Two–Dimensional Approach
Autorzy:
Comporek, Michał
Powiązania:
https://bibliotekanauki.pl/articles/504604.pdf
Data publikacji:
2019
Wydawca:
Międzynarodowa Wyższa Szkoła Logistyki i Transportu
Tematy:
performance management
real earnings management
logistics enterprises
Opis:
The main aim of the article is to emphasize the problem of selecting performance management (PM) indicators in logistics companies. This issue is particularly significant, because the proper selection of PM measures affects the following: the effectiveness of the implemented performance measurement system, the nature of information provided to its individual stakeholders, the system of interconnections within the organization, and often even the efficiency of the entire business entity on the market. However, the paper draws attention to the potential of deliberately distorting the reported company results by the management team. Hence, the secondary goal of the article is to select various tools and/or techniques which may be helpful in assessing the quality of reporting PM - in relation to the real earnings management (REM). The applied research methods are based on a critical analysis of the literature on the subject matter.
Źródło:
Logistics and Transport; 2019, 43, 3; 5-14
1734-2015
Pojawia się w:
Logistics and Transport
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Levels of reported financial result and the scope of accrual-based earnings management. An exemplification studies on the example of public companies of the clothing industry
Autorzy:
Comporek, Michał
Powiązania:
https://bibliotekanauki.pl/articles/19233702.pdf
Data publikacji:
2023-03-31
Wydawca:
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
Tematy:
textile industry
earnings quality
earnings management
discretionary accruals
profitability
Opis:
The reported values of the financial result at various levels of the company's operations are an important source of information for various stakeholder groups of textile companies. However, due to its accrual character, financial result is a category highly susceptible to intentional increasing (lowering), in line with the diversified premises of the management staff. The objective of the paper is to investigate the relationship between the profitability of textile companies listed on the Warsaw Stock Exchange and the directions and scale of accounting-type earnings management. The obtained results of empirical research indicate that in the sample data of hand, there are statistically significant relationships between discretionary accruals and gross margin and return of assets coefficients. This remark may be important, among others, for stock exchange investors who have been attracting the attention of the WSE-clothes sector index for years due to the above-average rate of return.
Źródło:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej; 2023, 27, 1; 22-27
2543-9103
2543-411X
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Earnings management in the private equity divestment process on Warsaw Stock Exchange
Autorzy:
Sosnowski, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/22446529.pdf
Data publikacji:
2018
Wydawca:
Instytut Badań Gospodarczych
Tematy:
initial public offering
private equity
earnings management
Opis:
Research background: Prior studies suggest that companies which go public manage earnings in order to inflate the issue price. However, for private equity funds the use of such activity can be costly in terms of the reputation capital as they are repetitive stock market players. The results of previous research on the effect of private equity fund on the quality of pre-IPO reported earnings are mixed and inconclusive. Purpose of the article: The main aim of the study is to empirically investigate the use of pre-IPO earnings management by private equity funds in the process of divestment conducted on a stock exchange. Methods: I provide comparisons between PE-backed companies and firms with a similar initial market value and growth potential, using the method of single-linkage clustering to build the study sample. In order to assess the scale of pre-IPO earnings management, I apply the discretionary accruals model of Larcker and Richardson [2004]. Findings & Value added: Using a sample of companies conducting IPO on WSE between 2005 and 2015 I do not find evidence that the presence of private equity fund among the shareholders of the company in the period preceding first listing of shares on a stock market constrains the use of earnings management prior to the IPO. The difference between the discretionary accruals in PE-backed and matched companies, when controlling for the market value and book-to-market ratio, is statistically insignificant. To be specific, companies with private equity funds in their shareholder structure do not exhibit lower scale of earnings management prior to the IPO in comparison to other new stock companies.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 4; 689-705
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The relationship between reserves and accruals – with reference to the issue of earnings management in public companies
Autorzy:
Comporek, Michał
Powiązania:
https://bibliotekanauki.pl/articles/947785.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
reserves
provisions
earnings management
accruals
net income
Opis:
The main objective of the study is to examine the relationship between the implemented reserves policy and the value of accruals reported in the financial statements of public companies listed on the Warsaw Stock Exchange. Both research fields are considered as the main areas of earnings management, which can be seen both as the pursuance of a true and fair view of the economic situation of a business entity and as the intentional manipulation of the results of an economic activity in order to mislead selected stakeholders of company. Empirical studies were conducted among public companies included in the WIG20, mWIG40 and sWIG80 stock indices, whose shares have been traded on the stock market for at least 10 years in the assumed horizon of 1997-2016.
Źródło:
Financial Sciences. Nauki o Finansach; 2018, 23, 3; 17-33
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Persistence of pre-IPO earnings of new companies from CEE stock markets
Autorzy:
Sosnowski, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/22443159.pdf
Data publikacji:
2022
Wydawca:
Instytut Badań Gospodarczych
Tematy:
earnings quality
financial reporting
earnings management
initial public offering
profitability
Opis:
Research background: A company?s earnings are one of the main determinants of investment decisions on the stock market. Thus, the reliability of disclosed financial information is crucial for the efficient allocation of capital. Unfortunately, reported earnings are an economic category susceptible to manipulation. This problem grows especially in the case of an initial public offering (IPO), as there is significant information asymmetry. Purpose of the article: The main aim of the paper is to assess the persistence of earnings reported by companies in the IPO process and to empirically identify financial characteristics associated with persistence of earnings. The usefulness of financial information is directly related to the issue of earnings quality. Therefore, this paper contributes to the stream of study on the quality of financial reporting of new stock companies. Methods: I employ a simple single-factor regression model to recognize the earnings persistence in new stock companies. Pre-IPO earnings are the explanatory variable. Then, I use multiple regression analysis to identify factors that influence this metric of reported earnings quality. Findings & value added: Using a sample of companies from stock exchange markets in Central and Eastern Europe (i.e., the Warsaw Stock Exchange, the Bulgarian Stock Exchange, the Bucharest Stock Exchange, the Belgrade Stock Exchange, the Prague Stock Exchange) that went public between 2010 and 2018, I find that, generally, pre-IPO earnings hold higher persistence compared to earnings reported in the year of the IPO. Profitability seems to be a factor that significantly influences this feature. Thus, the results contribute to corporate theory and practice facing insufficient empirical evidence on the issue of sustaining pre-IPO profitability in the long term, additionally putting these concerns in the context of the economic environment of European emerging stock markets.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2022, 17, 2; 415-434
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pomiar i prezentacja sprawozdawcza dokonań finansowych przedsiębiorstwa a cele menedżerów
Comprehensive income valuation and financial report’s presentation versus management purposes
Autorzy:
Strojek-Filus, M.
Powiązania:
https://bibliotekanauki.pl/articles/322047.pdf
Data publikacji:
2015
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
zarządzanie wynikami
instrumenty kształtowania wyników
sprawozdanie finansowe
dochód całkowity
earnings management
objectives of earnings management
financial report
comprehensive income
Opis:
W coraz bardziej rozwiniętej pod względem rynków kapitałowych gospodarce światowej przez zarządy jednostek gospodarczych stosowane są różne, instrumenty kształtowania wyników prezentowanych w sprawozdaniach finansowych. W prawie bilansowym - i w efekcie - w sprawozdaniu finansowym rozszerza się zakres wyników bilansowych jednostki. Jednym z głównych parametrów określających sytuację finansową jednostki gospodarczej jest wynik - całkowity dochód, który jest prezentowany w sprawozdaniu finansowym. W artykule dokonano przeglądu i analizy instrumentów kształtowania wyników całkowitych.
In a global economy, which is rapidly developing in terms of capital markets, economic units management staffs make use of various tools to shape the results presented in financial statements. The range of financial results in entity extended in low of accounting and financial statement. One of the main parameters of the evaluation of financial position of entity is the level of total comprehensive income reported in financial statements. The study contains an overview and analysis of earnings management tools influenced on comprehensive income.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2015, 80; 254-266
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia
Autorzy:
Durana, Pavol
Blazek, Roman
Machova, Veronika
Krasnan, Miroslav
Powiązania:
https://bibliotekanauki.pl/articles/22443167.pdf
Data publikacji:
2022
Wydawca:
Instytut Badań Gospodarczych
Tematy:
Beneish model
creative accounting
earnings management
ROC curve
Opis:
Research background: In creative accounting, the primary goal of every enterprise is to increase and strengthen its market position. Over the years, manipulation of financial statements has also reached the territory of Central European countries, including the Slovak Republic. Therefore, an analysis was conducted to identify enterprises that handle accounting. This article focuses specifically on Sector A: agriculture, forestry, and fisheries. Purpose of the article: The aim of the article was to reveal the creative accounting practices of a sample of enterprises operating in the Slovak business environment in a sector using the Beneish model. Methods: The Beneish model was used to calculate the manipulation of enterprises? financial statements. Both variants, that is, the 5-parameter model and 8-parameter model, were used for the calculation. The results of these models were plotted using graphs and receiver operating characteristic (ROC) curves. Findings & value added: Based on the use of both variants of the Beneish model, it was proven that enterprises in the analyzed sector use the possibility of manipulating financial statements. The added value of the article is the detection of the use of creative accounting in a specific sector, which makes the study original in its application and space-time orientation.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2022, 17, 2; 481-510
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment
Autorzy:
Valaskova, Katarina
Adamko, Peter
Frajtova Michalikova, Katarina
Macek, Jaroslav
Powiązania:
https://bibliotekanauki.pl/articles/19233715.pdf
Data publikacji:
2021
Wydawca:
Instytut Badań Gospodarczych
Tematy:
earnings management
discretionary accruals
aggressive accounting
conservative accounting
Opis:
Research background: The paper investigates the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives that can influence earnings management behavior on a sample of 8,156 enterprises from Slovakia, the Czech Republic, Hungary, and Poland. Purpose of the article: The main purpose of the manuscript is to prove that there are significant differences in earnings management practices (measured by discretionary accruals) across the countries and to find the firm-specific features that influence the way enterprises manage their earnings. Methods: The modified Jones model was used to calculate the discretionary accruals, which are further analyzed across the countries. The statistically significant differences were confirmed across the countries. Thus, the impact of the economic sector, firm size, firm age, legal form, and ownership structure on earnings management behavior is studied by the Kruskal-Wallis test. The Dunn-Bonferroni post hoc tests then revealed the significant differences across the categories of the investigated earnings management determinants. To find the association between the particular earnings management practice (income-increasing or income-decreasing manipulation), correspondence analysis was used to visualize the mutual relations. Findings & value added: The results of the realized investigation revealed that the economic sector is one of the most important earnings management determinants, as its statistical significance was confirmed in each analyzed country. The correspondence analysis determined specific sectors, where income-increasing manipulation with earnings is practiced (NACE codes F, J, K, M, N), and vice versa, income-decreasing earnings management is characteristic for enterprises in sectors A, C, D, G or L. In specific economic conditions, firm size is also a relevant indicator (Hungary), or firm age and legal form and ownership structure (Poland). The recognition of crucial earnings management incentives may be helpful for authorities, policymakers, analysts and auditors when identifying various techniques and practices of earnings manipulation which could vary across the sectors and taking necessary measures to mitigate potential financial risks.
Źródło:
Oeconomia Copernicana; 2021, 12, 3; 631-669
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Effects of tax sheltering on earnings management in Nigeria
Autorzy:
Osegbue, Ifeanyi Francis
Nweze, Austin
Ifurueze, Meshack
Nwoye, Chizoba Mary
Powiązania:
https://bibliotekanauki.pl/articles/692583.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
tax sheltering
earnings management
cash ETR
tax savings
Nigeria
Opis:
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones earnings model (earnings quality manage-ment) from 2009 to 2016. The study used a sample of all 116 listed companies on the Nigerian stock exchange ranging from all sectors excluding financial services sector due to its reporting system.  We concluded that the cash effective tax rate, long term effective tax rate, tax savings temporary and permanent tax difference are insignificant meaning that stakeholders in Nigeria are interested in companies that produce quality financial reports, which clearly shows that there is high earnings manipulation among Nigeria quoted companies as most firms manipulate earnings through abnormal accruals. 
Źródło:
Research Papers in Economics and Finance; 2019, 3, 2; 45-69
2543-6430
Pojawia się w:
Research Papers in Economics and Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Institutional investors and real earnings management: A meta-analysis
Autorzy:
Kabaciński, Bartosz
Mizerka, Jacek
Stróżyńska-Szajek, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/2058072.pdf
Data publikacji:
2022-07-11
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
real earnings management
institutional ownership
meta-analysis
corporate finance
Opis:
The aim of the article is to examine the inuflence of institutional investor ownership on real earnings' management (REM) practices through a meta-regression analysis (MRA) based on a sample of 225 estimations from 19 articles. Some of the available research suggests a mitigating role for institutional investors who can serve as external monitors and thus reduce earnings' management activities which could have a negative impact on the company's value. eTh results obtained from the basic model conrfimed neither the hypothesis about the inuflence of institutional ownership on REM, nor the hypothesis about the existence of a signicfiant publication bias. Using an augmented MRA model conclusions in diefrent areas associated with structural and methodological heterogeneity were drawn. Diefrences in the impact of institu tional ownership on real earnings' management in diefrent regions of the world, a de pendence of the results on diefrent data characteristics and diefrences in the results depending on whether the article was published in a top journal or not were found.
Źródło:
Economics and Business Review; 2022, 8, 2; 50-79
2392-1641
Pojawia się w:
Economics and Business Review
Dostawca treści:
Biblioteka Nauki
Artykuł
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
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