The Relationship between Governance and Earnings Management: An Advanced Empirical Study of Non-profit Hospitals in Taiwan

Liu, Zhen-Jia; Wang, Yishu

doi:10.5430/afr.v4n2p90

Cited by 3 publications

(3 citation statements)

References 24 publications

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“…The subject literature examined the relationship between the governance structure and accrual-based earnings management, emphasizing the role of board size, auditing committee independence and separation function [33]. Real earnings management is also dependent on governance structures.…”

Section: Governancementioning

confidence: 99%

“…The links between accounting (accrual) earnings management and ownership structure have been analyzed in many outstanding studies described in the next section, including [3,[15][16][17][18][19][20][21][22][23][24][25]. Research on the relationship between the magnitude of real earnings management and the ownership structure of companies has been much more limited and has not necessarily focused on ownership concentration and managerial ownership, including that of [26][27][28][29][30][31][32][33]. Hsu and Wen [34] analyzed only the linear correlation between the percentage of insider shareholdings and the magnitude of real earnings management.…”

Section: Introductionmentioning

confidence: 99%

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The Influence of a Company’s Ownership Structure on Upward Real Earnings Management

Piosik

Genge

2019

Sustainability

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Financial transparency, including transparency of transactions, is one of the pillars of sustainability. This study investigates whether a company’s ownership structure, including ownership concentration, managerial ownership, and the presence of institutional investors, affects upward real earnings management practices. The research is based on companies listed on the Warsaw Stock Exchange in Poland adapting panel data regression models. The significance and contribution to literature of the paper lies in the fact that we provide evidence that the association between the magnitude of total upward real earnings management and shareholder concentration is U-shaped, thereby indicating that there is an optimal level of ownership concentration, minimizing the magnitude of upward real earnings management and thus increasing financial transparency. Our results show the negative relationship between total upward real earnings management and managerial ownership, thereby we confirm the alignment of interest hypothesis, in terms of real earnings management. We also confirm that individual instruments of real earnings management are linked to ownership concentration and managerial ownership in specific ways. The presence of institutional investors reduces the magnitude of total upward real earnings management.

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Section: Governancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Influence of a Company’s Ownership Structure on Upward Real Earnings Management

Piosik

Genge

2019

Sustainability

View full text Add to dashboard Cite

show abstract

“…Meanwhile, many scholars at home and abroad evaluate the quality of accounting information from the perspective of accounting information disclosure quality, such as the representative Standard & Poor's transparency and disclosure ratings, the American Investment Management and Research Association disclosure ratings, the International Center for Financial Analysis and Research disclosure ratings as proxy variables for the quality of accounting information. In addition, there are other perspectives, such as number of fraud (Liu et al,2003) [6] , the audit opinion (Gong et al, 2009) [7] and abnormal audit fees (Chen, 2018) [8] , etc as the proxy variables of accounting information quality.…”

Section: Literature Reviewmentioning

confidence: 99%

The Evaluation System of Accounting Information Quality Based on Balanced Scorecard

Wang¹,

Li²

2023

Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022

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With the rapid progress of China's capital market reform, the quality of corporate accounting information has gradually become a focus of attention from all walks of life, especially the financial community. How to accurately and objectively evaluate the quality of accounting information has become a problem that needs to be solved in the capital market. Based on the balanced scorecard analysis framework, this paper constructs an evaluation index system for accounting information quality from four dimensions: financial affairs, customers, internal process, and learning and growth. Factor analysis method is used to comprehensively evaluate the accounting information quality of listed companies in A stock market of Shenzhen Stock Exchange from 2015 to 2019, and then the results of disclosure assessment of Shenzhen Stock Exchange are used to test the evaluation conclusions, the results show that the method has strong rationality and applicability.

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Gerenciamento de resultados contábeis nos clubes de futebol do brasil: há diferenças após a implementação do profut?

Dantas,

Freitas Neto,

Santos

2024

PODIUM

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Objetivo do estudo: Analisar o impacto da aderência ao Profut sobre o nível de gerenciamento de resultados dos principais clubes do futebol brasileiro.Metodologia: Dezenove clubes foram selecionados para compor a amostra, sendo o período de análise entre 2012 e 2020. Para identificar os accruals discricionários, proxy para o gerenciamento de resultados, foi utilizado o modelo de Jones Modificado (Dechow, Sloan & Sweeney, 1995). Para evidenciar a possível relação entre o Profut e os accruals, foi utilizado um modelo de regressão em painel.Originalidade/Relevância: Verificação de gerenciamento de resultados em entidades sem fins lucrativos e seu comportamento após mudança em legislação.Principais Resultados: O modelo de efeitos fixos identificou relação significante entre a presença do Profut e os accruals discricionários, com coeficiente negativo. Esse resultado indica que a inserção do Profut trouxe uma melhor qualidade das informações contábeis no âmbito do futebol brasileiro, no que tange à diminuição do gerenciamento de resultados.Contribuições teóricas/metodológicas: A implementação de uma política pública, após várias tentativas anteriores, conseguiu impactar o nível de gerenciamento dos clubes futebolísticos brasileiros.

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The Relationship between Governance and Earnings Management: An Advanced Empirical Study of Non-profit Hospitals in Taiwan

Cited by 3 publications

References 24 publications

The Influence of a Company’s Ownership Structure on Upward Real Earnings Management

The Influence of a Company’s Ownership Structure on Upward Real Earnings Management

The Evaluation System of Accounting Information Quality Based on Balanced Scorecard

Gerenciamento de resultados contábeis nos clubes de futebol do brasil: há diferenças após a implementação do profut?

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