scholarly journals Evidences of Earnings Management Using Available for Sale Financial Assets

2013 ◽  
Vol null (51) ◽  
pp. 265-288
Author(s):  
Jongok Lim ◽  
JeonSungil
Keyword(s):  
Earnings Management ◽  
Financial Assets

Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation

Abacus ◽  
2019 ◽  
Vol 55 (1) ◽  
pp. 180-204
Author(s):  
Yuanyuan Guo ◽  
Siqi Lu ◽  
Joshua Ronen ◽  
Jianfang Ye
Keyword(s):  
Earnings Management ◽  
Financial Assets

scholarly journals The Impacts of New Financial Instrument Accounting Standards on Chinese Commercial Banks

2021 ◽  
Vol 14 ◽  
pp. 9-14
Author(s):  
Mengdie Chai
Keyword(s):  
Risk Management ◽  
Earnings Management ◽  
Commercial Banks ◽  
Accounting Standards ◽  
Financial Assets ◽  
Credit Risk Management ◽  
Credit Policy ◽  
Financial Instrument ◽  
Loan Risk ◽  
Ministry Of Finance

On March 31, 2017, the Ministry of Finance revised and issued three new financial instrument accounting standards including Accounting Standards for Enterprises No.22- Recognition and Measurement of Financial Instruments. The banks of China’s A and H stocks have implemented the new standards since January 1, 2018. From January 1, 2021, the scope of implementation of the standards covers all non-listed commercial banks. The new financial instrument standards have undergone great changes in the classification and impairment treatment of financial assets, which is bound to have a profound impact on Chinese commercial banks. This article analyzes the impacts of new standards on Chinese commercial banks from the aspects of financial asset classification and measurement, impairment, credit risk management, profit and earnings management. Finally, the paper puts forward several suggestions and measures on the system and model construction, credit policy and post-loan risk management and talent training, in order to facilitate banks smooth the transition to the new standards.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

The Efficiency of Russia's Foreign Financial Assets Realization

2004 ◽  
pp. 76-91
Author(s):  
B. Kheifets
Keyword(s):  
State Policy ◽  
The State ◽  
Financial Assets ◽  
Foreign Countries

Russia's financial requirements in respect to foreign countries have considerably lowered during recent years without noticeable return for the country's budget. Different assessments of the value of foreign financial assets are considered in the article and main reasons that have led to their lowering are revealed. The state policy in the field is critically analyzed, alternative variants of increasing the effectiveness of foreign financial assets realization are offered.

The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market

2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani
Keyword(s):  
Earnings Management ◽  
Fiscal Year ◽  
Investment Strategies ◽  
Capital Assets ◽  
Italian Market ◽  
D Investment ◽  
Firm Evidence

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.

A Study on the Earnings Management to Avoid Earnings Decreases of Public Institution

2016 ◽  
Vol 14 (1) ◽  
pp. 1-30
Author(s):  
Byoung Uk Keum ◽  
◽  
Doo Cheol Moon
Keyword(s):  
Earnings Management ◽  
Public Institution
Sign in / Sign up

Export Citation Format

Share Document