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韩山师范学院财务管理课件第十八章 Dividend Policy and Retained Earnings
韩山师范学院 财务管理 课件 第十八章 Dividend Policy and Retained Earnings
2017/2/23
韩山师范学院财务管理课件第十八章 Dividend Policy and Retained Earnings。
Corporate cash flows are highly volatile and strongly procyclical. We examine the assetpricing implications of the sensitivity of corporate cash flows to economic shocks within a
continuo...
Labor Unemployment Insurance and Earnings Management
Earnings management labor economics unemployment risk
2015/5/14
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new...
Earnings and Ratings at Google Answers
Service Delivery Opportunities Behavior Value Jobs and Positions Wages Business Earnings
2015/5/14
I analyze all questions and answers from the inception of the Google Answers service through November 2003, and I find notable trends in answerer behavior: more experienced answerers provide answers w...
An Investigation into Managers' Language Use in Earnings Press Releases
Managers' Language Earnings Press Releases
2014/10/28
For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing th...
Managing Audits to Manage Earnings: Th Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors
Managing Audits Manage Earnings Baiting Tactics on an Auditor’s Ability Earnings Management Errors
2014/10/28
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
Deregulation of the Electric Power Industry: The Earnings, Risk, and Return Effects
the Electric Power Industry The Earnings Risk Return Effects
2010/11/5
This study tests whether recent reforms of the electric power industry reverse the predicted effects of regulation on profits, risk, and return for electric utilities. The analysis also considers pote...
Differentiating and Subdividing for Concept of Earnings Management
unreal accounting information earnings management profit manipulation agent theory Pareto improvement Xi’an Jiaotong University
2007/7/4
Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying...
Improvements on the Earnings Forecast Model---Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings
earnings forecast financial ratio auditor opinion going concern earnings management Sun Yat-sen University
2007/7/4
This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their fu...
Earnings Management: New Evidence Based on Deferred Tax Expense
Earnings Management deferred tax expense accruals
2014/5/27
We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and as-suming managers exploit such discretion to manage...
Management's Incentives to Avoid Negative Earnings Surprises
financial analysts forecast guidance earnings management fore- cast bias financial reporting incentive
2014/5/27
Recent reports in the business press allege that managers take actions to avoid negative earnings surprises. I hypothesize that certain firm characteristics are associated with greater incentives to a...