The Relationship of Nonfinancial Performance Measures and Earnings Management

2010 ◽  
Vol 143-144 ◽  
pp. 1290-1294
Author(s):  
Yan Xu ◽  
Jun Zhang
Keyword(s):  
Earnings Management ◽  
Performance Measures ◽  
Environmental Uncertainty ◽  
Process Measures ◽  
Internal Process ◽  
Empirical Results ◽  
Nonfinancial Performance ◽  
Nonfinancial Performance Measures ◽  
Relationship Of ◽  
The Relationship

By using 62 China’s listed companies’ data and considering environmental uncertainty, I analyze the links of earnings management to nonfinancial performance measures, and then the relationships of earnings management and three suborder nonfinancial performance measures. The empirical results test that nonfinancial performance measures can help to control earnings management under increased environmental uncertainty, and so do internal process measures and learning & growth measures.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

scholarly journals An Exploration of the Relationship of Body Mass Index with Motor Performance Measures and Quality of Life in Children Living in an Urban Setting

2016 ◽  
Vol 01 (04) ◽  
Author(s):  
John Fidler ◽  
Patrick McLaughlin ◽  
Deborah Bubela ◽  
Samantha E Scarneo ◽  
Jennifer McGarry ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Body Mass Index ◽  
Body Mass ◽  
Performance Measures ◽  
Motor Performance ◽  
Urban Setting ◽  
Relationship Of ◽  
The Relationship

Recommendations on Disclosure of Nonfinancial Performance Measures

2002 ◽  
Vol 16 (4) ◽  
pp. 353-362 ◽  
Author(s):  
Laureen A. Maines ◽  
Eli Bartov ◽  
Patricia M. Fairfield ◽  
D. Eric Hirst ◽  
Teresa E. Iannaconi ◽  
...  
Keyword(s):  
Performance Measures ◽  
Nonfinancial Performance ◽  
Nonfinancial Performance Measures
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