Download Tag: EARNINGS MANAGEMENT

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The evolution of today’s modern business, many of the corporations have became owned and controlled by families and the major agency problem exist not only between management and owners in general but shareholders as well. Due to the increase in this conflict the issue of trust has taken the key position in today’s financial analysis procedure. Earnings management is one of the ...

ABSTRACT This paper studies the relationship between different corporate governances mechanisms and earnings management. It examines two categories of governance devices; internal (ownership concentration and board structure) and external (take-over pressure and institutional ownership). Controlling for other characteristics, I find that firms with stronger internal governance, such as higher ownership concentration and smaller boards, manager earnings more, while firms with stronger external governance, such as higher institutional holdings and high ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY  The evolution of today’s modern business, many of the corporations have became owned and controlled by families and the major agency problem exist not only between management and owners in general but shareholders as well. Due to the increase in this conflict the issue of trust has taken the key position in today’s financial analysis procedure.  Earnings management is one of the ...

CHAPTER ONE INTRODUCTION Concern about corporate governance has developed historically in response to major crises of confidence, fraud and market failure and with it development of advances in our thinking about the socio economic role and contribution of corporate entities (Nerd berg 2007). In recent times the perverseness of corporate failure has led to the loss of investors’ confidence on both financial reports and reporting accountants (auditors). Although many studies ...

ABSTRACT This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of Accounting Standards (SAS) and the restated financial statements using IFRS guidelines for 20 quoted companies were used for the study. Discretionary accruals were employed as earnings management variable, while, leverage, cash flow, growth, return on assets ...