دراسة أثر تطبيق النظام المحاسبي المالي على ممارسات إدارة الأرباح للمؤسسات الاقتصادية الجزائرية : دراسة تطبيقية لبعض المؤسسات الاقتصادية الجزائرية للفترة (2006 - 2014) = Study of the Effect of Applying the Financial Accounting System on Earnings Management Practices for Algerian Firms : Application Study of Some Algerian Firms for the Period (2006 - 2014)

Earnings management practices in corporate financial statement continues to be an issue of debate in the financial accounting realm. Earnings management is done by the management of a company for various reasons. Information disclosed in the financial statement ideally must reflect the condition and performance of a company. Extraordinary events such as natural disaster surely will affect the performance of a company that is impacted by the event. A decline in corporate financial performance will affect the corporate stakeholders. This research aims to detect earnings management practices that might be conducted by service companies that support tourism industries affected by the earthquake that occurred in Lombok and Palu. Using the equation formulated by Stubben (2009) to detect earnings management practices by observing the change in discretionary revenues, this research has found that the natural disaster that hit Lombok and Palu was not a powerful enough extraordinary event that might have driven the management to conduct earnings management practices.

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Earnings management and industry classification in Brazil: An exploratory investigation

Corporate Ownership and Control ◽

10.22495/cocv3i1c1p3 ◽

2005 ◽

Vol 3 (1) ◽

pp. 144-149 ◽

Cited By ~ 2

Author(s):

Jose Elias Feres de Almeida ◽

Alexsandro Broedel Lopes ◽

Fabio Moraes da Costa ◽

João Batista Amorim Toniato

Keyword(s):

Earnings Management ◽

Financial Services ◽

Management Practices ◽

Financial Accounting ◽

Accounting Quality ◽

Accounting Scandals ◽

Industry Classification ◽

Relevant Role ◽

Recent Debate ◽

Accounting Reports

Enron and Worldcom accounting scandals brought new attention over the quality of financial accounting reports produced by listed corporations. Earnings management has generally been considered as the main cause of the alleged decrease in earnings relevance over the last decades (Lev, 1989). Following this line of inquiry this paper investigates earnings management activities of Brazilian firms. Prior research suggests that industrial organization can play a relevant role in motivating earnings management practices. To take this effect into account we control for industry classification using Economatica´s 20 sector definition excluding financial services, banks, insurance, and agribusiness. Our earnings management metric is based on the Kang and Sivaramakrishnan (1995) model. Results are only statistically significant for four sectors suggesting that industry classification does not explain the variance in earnings management activities for the selected sample. This output is not consistent with the stated hypothesis. Our findings contribute to the recent debate among practitioners, regulators and academics about the determinants of earnings management practices and accounting quality.

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STANDAR AKUNTANSI KEUANGAN DAN PRAKTIK MANAJEMEN LABA DI INDONESIA

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v4i2.77 ◽

2020 ◽

Vol 4 (2) ◽

pp. 226-237

Author(s):

Eni Indriani ◽

Rahmi Sri Ramadhani ◽

Widia Astuti

Keyword(s):

Data Analysis ◽

Earnings Management ◽

Financial Reporting ◽

Management Practices ◽

Accounting Standards ◽

Financial Statements ◽

T Test ◽

Financial Accounting ◽

Analysis Technique ◽

Accounting Principle

Financial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). The results of data analysis found that there were no significant differences. This is caused by the same earnings management pattern. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.

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Do managers engage in earnings management to support firm’s market valuation?

Corporate Ownership and Control ◽

10.22495/cocv10i2c3art5 ◽

2013 ◽

Vol 10 (2) ◽

pp. 627-645 ◽

Cited By ~ 2

Author(s):

Elisa Raoli

Keyword(s):

Earnings Management ◽

Financial Market ◽

Market Value ◽

The United States ◽

Financial Accounting ◽

Institutional Setting ◽

Accounting System ◽

Accounting Systems ◽

Market Change ◽

The Relationship

This study examines the relationship between a firm’s market value and earnings management in the Italian financial market. Change in total accruals is used as a proxy for earnings management and change in the market to book ratio is used as a proxy for a firm’s market value. In contrast to the United States, Italy is a code-law and insider system country. The financial accounting system is characterized by a close overlap with tax accounting systems, which allows me to study the relationship with a different perspective than is possible with U.S. data. Moreover, I imply change in total accruals to measure earnings management. To my knowledge, there are no studies utilising this methodology in this type of institutional setting. The results of my study show that an increase in a firm’s market value is associated with income-increasing earnings management and a decrease in a firm’s market value is associated with income-decreasing earnings management. In line with U.S. evidence, my findings empirically validate Jensen’s prediction (Jensen, 2005) of the overvalued company also in the Italian financial market. The positive relationship between a decrease in a firm’s market value and income-decreasing earnings management is consistent with Badertscher (2011) study.

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Developments in Earnings Management Practices in the IFRS Perspective

International Financial Reporting Standards and New Directions in Earnings Management - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-5225-7817-8.ch013 ◽

2019 ◽

pp. 274-288

Author(s):

Oguzhan Carikci ◽

Mahmut Sami Ozturk

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Management Practices ◽

Stock Exchange ◽

Market Value ◽

Legal Framework ◽

Accounting System ◽

Financial Reporting Standards ◽

Public Company ◽

Istanbul Stock Exchange

Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.

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Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i1.940 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Teguh Erawati

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resource ◽

Financial Accounting ◽

System Capacity ◽

Accounting System ◽

Financial Report ◽

Purposive Sampling ◽

Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

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