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"Mediating Effect of Earnings Management on Financial Performance: The " by Fahmi Rizani, Akhmad Yafiz Syam et al.

Purpose: This study investigates the effect of corporate governance on financial performance by taking into account the mediating effect of earnings management.
Design: By using a structural equation modeling and partial least squares approach and a sample of listed banks in Indonesia observed between 2010 and 2015, this research proves that good corporate governance has a significant effect on earnings management and, in turn, that earnings management has an adverse impact on a company’s financial performance.
Findings: An increase in managerial and institutional ownership leads to a decrease in earnings management, which can improve a company’s financial performance.
Originality: This research shows that by applying good corporate governance mechanisms, a company can avoid agency conflicts, minimize earnings manipulation by managers, and obtain reliable company performance valuations. ....

Corporate Governance , Corporate Financial Performance , Earnings Management , Nstitutional Ownership , Anagerial Ownership ,

"Equity incentive plans and R&D investment manipulation: evidence from " by Weidong Zhang, Pengbo Hu et al.

This paper examines the issue of earning management in companies with equity incentives from two dimensions: management manipulation of the intensity of R&D and accounting treatment by using a sample of Shanghai and Shenzhen listed companies in China from 2014 to 2019. We find that in order to depress the benchmarks and exercise prices for the performance appraisal of the equity incentive covenants, managers not only conduct accrual earnings management by expensing R&D expenditure but also increase the intensity of R&D investment for real earnings management. We also find that companies with equity incentives where managers have more power are more inclined to opt for the more concealed means of real earnings management and try to avoid accrual earnings management, which may entail higher regulatory costs and greater litigation risk with tightening accounting regulations. Our findings contribute to expanding the literature on earnings management of companies with equity inc ....

Capitalisation And Expensing , Earnings Management , Equity Incentive , R D ,

"A study on the effect of joint supervision between auditors and sponso" by Juewei Wang, Jenny Jing Wang et al.

This study examines the joint supervision of auditors and sponsors in a sample of private placements on the Shanghai and Shenzhen stock markets from 2006 to 2019. We observe variation in the inhibitory effect of earnings management and inefficient investment based on the combination of intermediaries with different reputations. We find that auditors exert a strong inhibitory effect on earnings management while sponsors are best positioned to suppress inefficient investment. Furthermore, this study enriches the existing supervisory literature and provides insights to further improve the relationship between auditors and sponsors in the context of China’s unique registration system. ....

Earnings Management , Rivate Placement Of Equity , Eputation Mechanism ,

Geopolitical Risk, Sustainability and "Cross-Border Spillovers" in Emerging Markets, Volume I - Constitutional Law, Economic Psychology and Quasi-Labor Issues | Michael I. C. Nwogugu

Geopolitical Risk, Sustainability and "Cross-Border Spillovers" in Emerging Markets, Volume I - Constitutional Law, Economic Psychology and Quasi-Labor Issues | Michael I. C. Nwogugu
palgrave.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from palgrave.com Daily Mail and Mail on Sunday newspapers.

Michael Ic Nwogugu , Illegal Networks , University Of Nigeria , City College , Columbia University United States , Advisory Board Member , Global Real Estate Market , Illegal File Sharing Networks , Digital Goods Pricing And Decision Analysis , Anomalies In Net Present Value , Returns And Polynomials , Regret Theory In Decision Making , Index Funds And , Nonlinear Risk And Homomorphisms , Complex Systems , Earnings Management , Fintech Driven Incentives , Sustainable Growth , Mechanism Design Factors , City College Of New York , United States , Columbia University ,

2:4! Erst überfordert, dann in Unterzahl: Deutschland verliert bei Olympia gegen Brasilien

2:4! Erst überfordert, dann in Unterzahl: Deutschland verliert bei Olympia gegen Brasilien
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