Page 2 - Earnings Management News Today : Breaking News, Live Updates & Top Stories | Vimarsana

Stay updated with breaking news from Earnings management. Get real-time updates on events, politics, business, and more. Visit us for reliable news and exclusive interviews.

Top News In Earnings Management Today - Breaking & Trending Today

"What happens in banking and financing when the government is involved" by Nengqi Pan

While the Chinese Government has played an increasingly important role in bank operations, via state ownership and regulatory monitoring, relatively little is known of the real impact of government on banking systems, especially in emerging markets. This thesis examines government involvement in China’s banking industry from three perspectives. First, it investigates the effect of government ownership on accounting practices in banks, with a particular focus on earnings management. Next, the thesis investigates how the geographic distance between banks and their regulator affects risk-taking in banks and the subsequent spillover to the corporate sector. Finally, the role of banks in underwriting bonds issued by local governments is examined.
With respect to the effect of government ownership on earnings management in banks, the results show that government-owned banks conduct more accruals-based earnings management, specifically to reduce income. This effect is stronger in banks f ....

Chinese Government , Central Government Controlled Banks , Central Government , Government Ownership , Earnings Management , Bank Regulation ,

Business Is Slowing. So Companies Are Juicing Profits.

Business may be slowing, but measures of earnings management are rising ....

Companies Are Juicing , Wall Street Journal , Earnings Management ,

"The Effect of Audit Firm Size on Earnings Management: Using the CEO Co" by Hamzeh Fathi Alshare, Mohd Rizuan Bin Abdul Kadir et al.

-This study investigates the impact of the audit firm size on earnings management by using the CEO compensation as a moderating variable. This study was conducted in service and industrial firms listed on the Amman Stock Exchange from 2015 to 2019. The results of this research were examined using a fixed-effect model, and many robustness tests were used to show that the conclusions are reliable when using different measures. The size of the audit company and the management of earnings were shown to be significantly correlated in the research. However, show how the combined effects of CEO remuneration and audit firm size have a considerably detrimental impact on the management of profitability. When making decisions on external audits and earnings management, the government, investors, and shareholders would benefit from this study. It highlights several strengths and flaws in the audit firm size and CEO compensation that aid in restricting earnings management. ....

Amman Stock Exchange , Audit Firm Size , Eo Compensation , Earnings Management ,

"Auditor Tenure, CEO Compensation and Earnings Management: Evidence fro" by Hamzeh Fathi Alshare, Mohd Rizuan Bin Abdul Kadir et al.

-The purpose of this study is to examines the impacts of auditor tenure on earnings management and if the CEO remuneration moderates this relationship. The sample includes all firms listed on the Amman Stock Exchange from 2015 to 2019 with the exclusion of the financial sector. The fixed-effect model, robustness testing to ensure data integrity and alternative measurements to ensure reliable results were used in this study. After examining the auditor tenure in this study, the study found that there is a negative and significant association with earnings management. In additional, this study showed that the combined influence of CEO compensation and auditor tenure had a negative and significant impact on earnings management. In order to reduce earnings management by decreasing opportunistic behavior and conflicts of interest, this study emphasizes the importance of high CEO compensation and auditor tenure, which is advantageous to investors, shareholders, political, and stakeholders in ....

Amman Stock Exchange , Auditor Tenure , Eo Compensation , Earnings Management ,

"Is CEO's Moral Attitude in Consonance with Ethical Business Behaviours" by Omar Issa Falah Al Manaseer

A closer look at the history of corporate misconduct has revealed that the actions and inactions of chief executives have typically led to the downfall of companies. In many cases, where a company faces a crisis due to its wrongdoing, its CEO is forced out of his job and faces legal action. Evidently, more CEOs are now being fired for their misconduct and ethical lapses rather than for financial performance. This highlights the need for companies to understand the role of their chief executives in developing their ethical business practices.
The characteristics of chief executive officers are often assumed to influence their behaviour in a certain way. Prior research has focused on the effects of observable factors on firm outcomes while not considering the psychological factors that influence them. The characteristics of a chief executive officer are said to be influenced by their psychological traits. From a psychological perspective, their ethical behaviour is influenced by vario ....

Business Ethics , Earnings Management , Eo Morality ,