scholarly journals Career concerns and earnings management

2020 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Elizabeth Demers ◽  
Chong Wang
Keyword(s):  
Labor Market ◽  
Earnings Management ◽  
Early Years ◽  
Career Concerns ◽  
Management Model ◽  
Earnings Manipulation ◽  
Management Decisions

Motivated by the disconnect between survey evidence documenting that executives prioritize implicit contracting (i.e., labor market-based career concerns) when making earnings management decisions (Graham et al., 2005) and the extant literature’s focus on explicit contracting to explain earnings manipulation, we analytically examine the role of managerial career concerns in earnings management. Building on Holmstrom (1982, 1999), we present a career concerns-based earnings management model that incorporates the unique reversing nature of earnings management. A key insight derived from the model is that whether the predictions of a traditional career concerns model prevail, which is to say that managers engage in more income-increasing behavior in their early years, critically depends upon the reversal characteristics of the earnings management vehicle chosen.

The role of CFO power: Monitor or collusion——Evidence from China

2021 ◽  
pp. 002072092098370
Author(s):  
Yubin Gao ◽  
Ju Mao ◽  
Lingge Zhao
Keyword(s):  
Earnings Management ◽  
Private Enterprises ◽  
Earnings Manipulation ◽  
Compensation Contracts ◽  
Sample Group ◽  
Chinese Context ◽  
Inhibition Effect ◽  
Empirical Results ◽  
Agency Conflict

In combination with the unique cultural and institutional background of China, this paper puts forward the measurement of CFO power in the Chinese context, and systematically analyzes and tests the role of CFO power. The empirical results show that the greater the power of CFO, the lower the degree of earnings management of the company, indicating that the power of CFO is more of a supervisory role, rather than collusion with the CEO due to interests binding. And the inhibition effect only exists in the sample group of private enterprises. Moreover, the supervision role of CFO power only exists in companies with high robustness and severe agency conflict, which shows that CFO reduces their company's earnings manipulation based on their own conservation and by suppressing opportunism. In addition, CFO power helps improve the effectiveness of their own compensation contracts.

TALENT MANAGEMENT AS A FACTOR DETERMINING THE PROCESS OF MODELING THE COMPETENCES OF THE CONTEMPORARY ORGANIZATION

2018 ◽  
Vol 32 (32) ◽  
pp. 47-62
Author(s):  
Mirosław Betkowski
Keyword(s):  
Labor Market ◽  
Organizational Structures ◽  
Talent Management ◽  
Management Model ◽  
Company Strategy ◽  
Effective Implementation ◽  
Modern Enterprise ◽  
Market Competitiveness ◽  
Competence Management

The evolving labor market determines the level of innovative knowledge necessary for the activities of a modern enterprise. An important factor of market competitiveness is the role of particularly talented individuals operating in specific organizational structures. Optimal targeting of their talents is an important factor in the company’s situation. Competence management thus becomes a key item in the structure and company strategy. This article presents an outline of the issue of the essence of talent management quantifying competence management and may be an introduction to the discussion about modifying the competency management model. It is also an attempt to answer the competitive variability of the market and new requirements of the environment in terms of the potential of talented and effective implementation of employee organization goals.

scholarly journals CEO TENURE AND EARNING MANAGEMENT

2020 ◽  
Vol 8 (1) ◽  
pp. 54-58
Author(s):  
KOMALA SARI SARI
Keyword(s):  
Earnings Management ◽  
Management Accounting ◽  
Early Years ◽  
Career Concerns ◽  
Real Earnings Management ◽  
Earning Management ◽  
Business World ◽  
The Real ◽  
Ceo Tenure ◽  
Management Techniques

The action raises earnings management accounting reporting scandal in the business world. Research on management of profit made by the CEO at the beginning of the year working period and at the end of his tenure is comprehensive regarding the CEO incentive to undertake earnings management. Several previous studies have focused on the accrual-based earnings management techniques. But in this study earnings management is also measured by the real earnings management to get more comprehensive results. This study predicts that the CEO in the early years of operation will increase the earnings management earnings (income-increasing) which can be explained by the theory of career concerns.

scholarly journals Real Earnings Management and Audit Committee Characteristics

2019 ◽  
Vol 2 (1) ◽  
pp. 8
Author(s):  
Kamarul Abdul Manaf
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Policy Implication ◽  
Audit Committee ◽  
Real Earnings Management ◽  
Earnings Manipulation ◽  
Public Firms ◽  
Reporting Process

Whether audit committee (AC) could discharge its responsibility effectively in monitoring financial reporting process has been an important issue in accounting literature. This paper examines whether AC characteristics are important factors in constraining earnings manipulation. In particular, we examine the effect of AC competence, independence, meeting and size on real earnings management. The sample is public firms listed on Bursa Malaysia over the period 2014-2017. Our results show that AC competence is important characteristic that could curb real earnings management. As the level of competence increases, the level of real earnings management decreases. We also find that AC meeting is positively associated with real earnings management. The result suggest that AC meets more often when there are issues in financial reporting. However, AC independence and size have no relationship with real earnings management. This study provides insights on the role of AC with policy implication on regulator.

JOHN BISHOP OF NIKIOU’S CHRONICON (SEVENTH CENTURY A.D.): AN INDISPENSABLE SOURCE FOR THE STUDY OF THE ARAB CONQUEST OF EGYPT AND ITS AFTERMATH*

2017 ◽  
Vol 25 (2) ◽  
pp. 748-768
Author(s):  
V. Christides
Keyword(s):  
Early Years ◽  
Seventh Century ◽  
Local People ◽  
Historical Events ◽  
Short Account ◽  
Coptic Church

John, Bishop of Nikiou’s Chronicon is the oldest preserved work dealing with the Arab conquest of Egypt (639 A.D./H. 18–645 A.D./H. 25) and its initial aftermath. This little known author, who lived in Egypt in the seventh century, was a high official in the Coptic Church. His accurate depiction of all the relevant historical events, based mainly on his own remarkable observations, proves him to be a simple but well–balanced historian. My article focuses on three aspects of the Chronicon: (a) landholding under the early years of Arab dominion compared to the parallel information of the Greek papyri of Apollonopolis in a special appendix; (b) the attitude of the Arab conquerors of Egypt towards its population, and the reaction of the local people as perceived by John, Bishop of Nikiou; and (c) a short account on the elusive role of the Blues and Greens during the Arab conquest of Egypt as recorded by John of Nikiou.

KEGAGALAN PRIVATISASI BUMN DI ERA REZIM ORDE BARU DALAM PERSPEKTIF EKONOMI POLITIK

Wacana Publik ◽  
2019 ◽  
Vol 12 (02) ◽  
Author(s):  
Syamsul Ma'arif
Keyword(s):  
Market Economy ◽  
Free Market ◽  
Dominant Role ◽  
The State ◽  
Early Years ◽  
New Order ◽  
Free Market Economy ◽  
Economic Sectors ◽  
Role Of The State

After had being carried out nationalization and hostility against west countries, the New Order regime made important decision to change Indonesia economic direction from etatism system to free market economy. A set of policies were taken in order private sector could play major role in economic. However, when another economic sectors were reformed substantially, effords to reform the State Owned Enterprises had failed. The State Owned Enterprise, in fact, remained to play dominant role like early years of guided democracy era. Role of the State Owned Enterprises was more and more powerfull). The main problem of reforms finally lied on reality that vested interest of bureaucrats (civil or military) was so large that could’nt been overcome. 

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