Browsing by Subject "Earnings management"
Now showing items 1-5 of 5
-
Earnings management para evitar reportar pérdidas: Chile,2010-2014
(Universidad ESAN. ESAN Ediciones , 2018-07-01 )Purpose: This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach: ...acceso abierto
-
The effect of ownership composition on earnings management: evidence for the Mexican stock exchange
(Universidad ESAN. ESAN Ediciones , 2018-12-01 )Purpose – This paper aims to examine the relationship between different types of shareholders that command share ownership family institutions or external block holders and earnings management. In addition it examines the ...acceso abierto
-
IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
(Universidad ESAN. ESAN Ediciones , 2021-06-30 )Purpose. This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. Design/methodology/approach. ...acceso abierto
-
Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms
(Universidad ESAN. ESAN Ediciones , 2013-12-30 )This paper examines the association between institutional ownership and the earnings management beha-vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging ...acceso abierto
-
Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data
(Universidad ESAN. ESAN Ediciones , 2023-12-11 )Purpose: As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a ...acceso abierto