Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence

Godsell, David; Welker, Michael; Zhang, Ning

doi:10.1111/1475-679x.12166

Cited by 53 publications

(35 citation statements)

References 51 publications

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“…They managed the company's discretionary expenditures (Model 4 with coefficient -.119, z-stats -1.901, p-value<.05). Similar findings can also be observed in other recent research (see, Bozzolan, Fabrizi, Mallin, & Michelon, 2015;Wang et al, 2016;Huang & Sletten, 2017;Godsell, Welker, & Zhang, 2017).…”

Section: Control Variables On Earnings Managementsupporting

confidence: 92%

Do Shariah-compliant Companies Engage Lesser Earnings Management Behaviour?

Mohd-Sabrun¹,

Muhamad²,

Yusoff³

et al. 2018

AJBA

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Manuscript type: Research paper. Research aims: This study aims to understand how reputation, financial distress and financial performance influence Shariah-compliant companies into engaging earnings management behaviour. The financial data of 69 FTSE Bursa Malaysia 100 Index companies, dating 2010 to 2014 (five years), were analysed. Design/ Methodology/ Approach: This study uses the Modified Jones model (Jones, 1991; Dechow, Sloan, & Sweeney, 1996), Roychowdhury's model (2006) to examine earnings management behaviour of Shariah-compliant companies. Research findings: The results of this study suggest that company's reputation, financial distress and financial performance are factors that can influence company's earnings management behaviour and that Shariah values are ineffective in deterring the management from earnings management behaviour. Theoretical contribution/ Originality: The findings of this study contribute to the literature by showing that Shariah values may not

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Section: Control Variables On Earnings Managementsupporting

confidence: 92%

Do Shariah-compliant Companies Engage Lesser Earnings Management Behaviour?

Mohd-Sabrun¹,

Muhamad²,

Yusoff³

et al. 2018

AJBA

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“…Shariah-compliant companies with high leverage also tend to engage in earnings-increasing through accruals. ( 22 . Then, if the size increases, it will lessen the earning management behaviour.…”

Section: B Descriptive Statistics Analysismentioning

confidence: 99%

Analysis of the impact of Leverage, Value Added and Size on Earning Management and Financial Performance of Indonesian Shariah Banking

Irawati¹,

Marlina²,

Sipayung³

2019

Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)

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The main issues of researches about earnings management have been conducted extensively. Nowadays, the scope of research on earning management is extended to business fields based on Islamic finance. So this research objective is to determine the influence of value added, leverage and size on Shariah banking financial performance through earning management. Discretionary Accrual in Modified Jones Model is used in this research to measure earning management. Then, indicator Return On Asset is used in measuring shariah banking financial performance. Based on data of 12 shariah banking in Indonesia for the period 2012 to 2017, the study conduct path analysis model with Smart-PLS. After conducted the analysis test, this study provide the evidence that value added, leverage and size have no significant effect on Return On Asset. For earning management, both leverage and size have significant effect on earning management otherwise value added has no significant effect on earning management. Finally, earning management significantly act as intervening variable between leverage, size to return on asset but have insignificant result in the relationship between value added and return on asset.

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“…An extensive literature in accounting studies managers' incentives to engage in earnings management and its impact on accounting quality. 23 Several papers document that firms manipulate their financial statements or make disclosure choices in response to equity offerings, financing constraints, and product-market competition (Balakrishnan et al, 2014;Bernard, 2016;Godsell et al, 2017;Teoh et al, 1998;Tomy, 2018). In this section, I study financial-reporting decisions of firms adversely affected by the shock, and find these firms became more aggressive in their revenue-recognition practices.…”

Section: Strategic Financial Reportingmentioning

confidence: 96%

Input Price Shocks and Investment: Evidence from OEMs

Tomy

2018

SSRN Journal

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Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence

Cited by 53 publications

References 51 publications

Do Shariah-compliant Companies Engage Lesser Earnings Management Behaviour?

Do Shariah-compliant Companies Engage Lesser Earnings Management Behaviour?

Analysis of the impact of Leverage, Value Added and Size on Earning Management and Financial Performance of Indonesian Shariah Banking

Input Price Shocks and Investment: Evidence from OEMs

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