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Proportional appropriation systems and financial statement quality in by Francesco Capalbo, Luca Galati et al

Purpose: This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments. Design/methodology/approach: The authors examine this issue using the setting of Italian municipally owned entities (MOEs) following the implementation of a new accounting regulation that limits the spending power of the participating municipality when the owned entity reports losses. The authors apply Benford's law on net income figures using the Chi-square and Z-tests on the adjusted version of the Mean Absolute Deviation (MAD) criterion to spot any sign of low data quality. The sample, which consists of 2,120 MOEs, covers the years 2010–2019 and is evenly divided into the periods pre- and post-policy introduction. Findings: Widespread data anomalies were detected following the introduction of the new regulation for MOEs controlled by local governments. Evidence is stronger for entities owned entirely by municipalitie

Mean absolute deviationBenfords lawEarnings managementPublic sector accountingPending power hypothesis

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Exchange commissionWhy do companies engage in earnings managementWhat is earningsChief executive officerChief financial officerEarnings management

Earnings Management and Sustainability Reporting Disclosure: Some Insi by Sri Ningsih, Khusnul Prasetyo et al

Earnings manipulation is often associated with deceiving public information that is displayed in sustainability reports. Therefore, the current study aims to explore the nexus between earnings management and sustainability reporting practices in the context of Indonesia. This study employs 408 firm-year observations from listed companies in Indonesia during the 2010–2021 period to test the hypothesis using fixed effect regression analyses with standard error estimates. By examining their sustainability reports and financial statements over a specific period, the authors assess the extent to which earnings management influences sustainability reporting practices. This implies that companies engaging in earnings management practices are more likely to exhibit higher-quality sustainability reporting practices. The results contribute valuable and significant empirical insights into the interplay between earnings management and sustainability reporting specifically within the Indonesian c

Earnings managementSustainability reporting

Career concerns and earnings management in government-owned banks by Nengqi Pan, Millicent Chang et al

We examine how government ownership in banks affects earnings management to determine whether competing political or agency interests prevail. Using bank ownership data for 171 Chinese commercial banks from 2006 to 2018, we find more accruals management in government-owned banks, especially to reduce earnings. This effect is stronger in banks with less influence from controlling shareholders, more concentrated ownership structures, and in more developed provinces. Overall, our results find support for the agency view, where managers in government-owned banks use accruals management to reduce social and political responsibilities, leading to increases in their promotion prospects.

Career concernsEarnings managementOvernment owned banks

Laura Lamb Of Oswego Published Research Article Recognized By IMA

Laura Lamb Of Oswego Published Research Article Recognized By IMA
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New jerseyUnited statesUniversity of scrantonNew yorkDanielj gaydonDouglasm boyleJamesf boyleStasiah morlinoJessiek wrightPatrick obrianRonald douglas parkerMarcus burkeAmanda marcyKania school of managementProvost excellence awards for university serviceInstitute of management accountant