期刊文献+
共找到2,786篇文章
< 1 2 140 >
每页显示 20 50 100
Application of Earned Value Method in Project Cost Management and Schedule Management
1
作者 Wenjing Xu 《Proceedings of Business and Economic Studies》 2021年第4期146-152,共7页
At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role... At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability. 展开更多
关键词 earned value method Engineering project Cost management
下载PDF
Application Research of Earned Value Management in New Drug Research and Development Projects
2
作者 Wang Wanting Xing Hua 《Asian Journal of Social Pharmacy》 2020年第1期16-21,共6页
Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrat... Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff. 展开更多
关键词 new drug research and development earned value management cost analysis
下载PDF
Stochastic Earned Duration Analysis for Project Schedule Management
3
作者 Fernando Acebes David Poza +1 位作者 JoséManuel González-Varona Adolfo López-Paredes 《Engineering》 SCIE EI 2022年第2期148-161,共14页
Earned duration management(EDM)is a methodology for project schedule management(PSM)that can be considered an alternative to earned value management(EVM).EDM provides an estimation of devia-tions in schedule and a fin... Earned duration management(EDM)is a methodology for project schedule management(PSM)that can be considered an alternative to earned value management(EVM).EDM provides an estimation of devia-tions in schedule and a final project duration estimation.There is a key difference between EDM and EVM:In EDM,the value of activities is expressed as work periods;whereas in EVM,value is expressed in terms of cost.In this paper,we present how EDM can be applied to monitor and control stochastic pro-jects.To explain the methodology,we use a real case study with a project that presents a high level of uncertainty and activities with random durations.We analyze the usability of this approach according to the activities network topology and compare the EVM and earned schedule methodology(ESM)for PSM. 展开更多
关键词 earned duration management earned value management Stochastic project control Duration forecasting UNCERTAINTY
下载PDF
Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies
4
作者 Keyu Guo Airu Zhang 《Proceedings of Business and Economic Studies》 2021年第1期59-62,共4页
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ... since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises. 展开更多
关键词 New accounting standards Fair value Earnings management Cost measurement Fair measurement
下载PDF
Does the Internal Audit Function Play a Role in Mitigating Earnings Management?
5
作者 Hella Dellai 《Journal of Modern Accounting and Auditing》 2024年第1期20-38,共19页
This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor... This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management. 展开更多
关键词 earnings management internal audit emerging economies
下载PDF
Does investor protection affect the choice of earnings management methods through real activity manipulation and accrual manipulation? Asian comparison 被引量:4
6
作者 Ratna Candra Sari Sony Warsono Sri Suryaningsum 《Journal of Modern Accounting and Auditing》 2010年第6期1-13,共13页
This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor ... This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation. 展开更多
关键词 earnings management real activity manipulation investor protection
下载PDF
Tone of language,financial disclosure,and earnings management:a textual analysis of form 20-F 被引量:1
7
作者 Shuangyan Li Guangrui Wang Yongli Luo 《Financial Innovation》 2022年第1期1360-1383,共24页
This study investigates the relationship between the tone of financial disclosures and managers’earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S.during 2002–2014.The results sh... This study investigates the relationship between the tone of financial disclosures and managers’earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S.during 2002–2014.The results show that the proportion of positive,uncertain,or modal words used in financial disclosures is positively related to corporate earnings management,implying that managers attempt to conceal earnings management behavior by manipulating the tone of their financial reports.In addition,robustness tests are conducted using an alternative proxy for earnings management that considers the effects of the financial crisis and separately examines the information and non-information technology industries.The results suggest that the tone used in financial disclosures has informative value,and textual analysis can be an effective tool for identifying earnings management. 展开更多
关键词 TONE Earnings management Textual analysis Financial statement
下载PDF
Auditor Reputation, Audit Opinion, and Eamings Management: Evidence From French Banking Industry 被引量:1
8
作者 Manel Hadriche 《Journal of Modern Accounting and Auditing》 2015年第7期341-352,共12页
The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By usin... The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions. 展开更多
关键词 audit opinion auditor reputation earnings benchmarks earnings management loan loss provisions
下载PDF
Earnings Management and Fraudulent Financial Reporting: The Malaysian Story 被引量:1
9
作者 Rashidah Abdul Rahman Saliza Sulaiman +1 位作者 Eiman Saleh Fadel Soheil Kazemian 《Journal of Modern Accounting and Auditing》 2016年第2期91-101,共11页
Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statements lead them to... Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statements lead them to commit fraud. The loopholes in the standards or the deviation from real operational activities promote this situation to prolong. In relation to this issue, this study examines the earnings management behavior among fraud firms in Malaysia. Further, this study examines the relationship between accruals earnings management as a proxy variable for discretionary accruals and real earnings management as the proxy variable for discretionary cash flow. Sample of 57 alleged fraud firms was selected based on the fraudulent financial reporting offences announced in Bursa Malaysia website. The sample data are collected from public firms which committed fraud from 2001 to 2013. This study found a significant negative relationship between accruals earnings management and real earnings management among the fraud firms in Malaysia suggesting that these firms aggressively manage earnings downwards or upwards essentially to avoid regulators scrutiny apart from aiming to achieve personal incentives. The study significantly finds evidence that fraud firms manage earnings on a sequential basis between accruals earnings management and real earnings management prior to fraud year. The findings indicate that firms opt for real earnings management and make full use of its distinguished features of not easily traceable to continue managing earnings immediately subsequent to fraud year. This study may assist regulators, auditors, and policymakers to curb earnings management patterns that have high likelihood of becoming part of fraud antecedent. 展开更多
关键词 accrual earnings management real earnings management discretionary cash flow from operation and discretionary accruals
下载PDF
Tax avoidance and earnings management:a neural network approach for the largest European economies
10
作者 Francisco J.Delgado Elena Fernández‑Rodríguez +2 位作者 Roberto García‑Fernández Manuel Landajo Antonio Martínez‑Arias 《Financial Innovation》 2023年第1期558-582,共25页
In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to dea... In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous literature.We ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary accruals.We considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ensue.Hence,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management. 展开更多
关键词 Tax avoidance Earnings management Artificial neural networks European Union
下载PDF
Chaebol Firms' Real and Accrual-Based Earnings Management in the Pre-and Post-Asian Financial Crisis Periods
11
作者 Cho Jungeun Goh Jaimin Lee Jaehong 《Journal of Modern Accounting and Auditing》 2012年第7期915-931,共17页
This paper examines chaebol (Korean business group) firms' earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on ... This paper examines chaebol (Korean business group) firms' earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on the external capital markets as chaebol firms achieved internal financing through arbitrary transactions among their affiliated and contracted firms. This produced a higher demand for financial reporting transparency in chaebol firms and strengthened monitoring from investors. These changes in the business environment in Korea following the financial crisis are likely to have led chaebol firms to reduce earnings management by using managers' discretion in accounting accruals and to seek alternative means to manage earnings through abnormal operating decisions which are referred to as real activities manipulation. The authors find that chaebol firms have significantly decreased accrual-based earnings management after the financial crisis of Asian compared to non-chaebol firms. The authors also find that chaebol firms have become more inclined to engage in real earnings management after the financial crisis. The results suggest that chaebol firms have shifted their earnings management methods from accruals manipulation to real activities manipulation which is harder to be detected by external auditors and regulators. This study provides insight into the changes in chaebol firms' earnings management methods triggered by economic shock. The findings suggest that the shift in chaebol firms' financing sources from internal to external capital markets and the increased demand for transparent financial information in the post-financial crisis period are likely to have influenced chaebol firms to substitute real earnings management for accrual-based earnings management after the financial crisis. 展开更多
关键词 chaebol Asian financial crisis accrual-based earnings management real earnings management
下载PDF
Earnings Management in State-Owned Enterprises in a Period of Macroeconomic Instability
12
作者 Dimitrios Balios Apostolos Sdrolias Ioannis Thanos 《Journal of Modern Accounting and Auditing》 2020年第6期237-253,共17页
The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016.Most prior studies on earnings management have used data from ... The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016.Most prior studies on earnings management have used data from large economies with relative stable macroeconomic contexts(e.g.,USA).Our knowledge about earnings management in smaller economies is rather limited.To fill this void,we conducted our study in Greece and focused on the abovementioned period,which is very interesting given that Greece experienced a substantial political and macroeconomic instability(e.g.,four elections,one referendum,capital controls,and two memorandums).Two different models(i.e.,The Earnings Distribution Model and the Modified Jones Model)are used to provide answers to the research questions.The sample is composed of 50 state-owned enterprises.The results show that Greek state-owned enterprises did not adopt any earnings management techniques during the examined period.These results are rather robust given that they come from two different models.According to the literature,macroeconomic and political instability provide incentives to managers to use earnings management techniques.Interestingly though,our results suggest that this is not the case for a smaller economy.The findings of this study will allow investors,auditors,and users of the financial statements to make better decisions when studying companies that are experiencing those difficulties.The adoption of two different methods and the similar results is an indication of more robust and valid findings. 展开更多
关键词 earnings management earnings quality state-owned enterprises macroeconomic instability
下载PDF
The Effect of Real Activities Manipulation on Accrual Earnings Management: The Case in Indonesia Stock Exchange (IDX)
13
作者 I Putu Sugiartha Sanjaya Maria Fransisca Saragih 《Journal of Modern Accounting and Auditing》 2012年第9期1291-1300,共10页
There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and rea... There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals (discretionary accruals). Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange (IDX). Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals (discretionary accruals). Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange (IDX). Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period. 展开更多
关键词 earnings management real activities manipulation accruals earnings management
下载PDF
Seasoned Equity Offerings and " Herd Behavior " of Earnings Management
14
作者 ZHANG Xiang-jian MU Xin GUO Lan 《Journal of China University of Mining and Technology》 EI 2005年第3期260-264,共5页
A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings ma... A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings man-agement will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earningsmanagement. This paper studies the relationship between earnings manipulation and rights issue policy based on thedistribution of earnings after management. The results indicate that Chinese listed companies trend towards controllingROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management. 展开更多
关键词 seasoned equity offerings (SEO) relative performance earnings management “herd behavior”
下载PDF
The effect of earnings forecast precision on firm value and insider trading under voluntary disclosure in Taiwan
15
作者 CHANG Wei-shuo 《Journal of Modern Accounting and Auditing》 2010年第6期33-43,共11页
Taiwan changed its earnings forecast policy from mandatory to voluntary disclosure in 2005. In this study, the inferences of voluntary earnings forecast are examined based on forecasts issued by listed firms. This stu... Taiwan changed its earnings forecast policy from mandatory to voluntary disclosure in 2005. In this study, the inferences of voluntary earnings forecast are examined based on forecasts issued by listed firms. This study suspects that insiders have a temptation to strategically manipulate financial forecast information to influence markets and thus receive extra rents. Under the new earnings forecast disclosure policy, the number of disclosing firm decreases but the precision of earnings forecast increases. The empirical result from dynamic panel data evidences the forecast error of voluntary disclosure may negatively impact firm values. Furthermore, there is a positive relationship between insiders' trading profit and manipulation of earnings forecasts. As volatility in insider manipulation increases, it is difficult for the investors to predict the real intention of insiders, and insiders may achieve greater benefits from trading. This study also observes that many listed companies hold investor conferences to provide earnings guidance in Taiwan. The reason may be that investor conference is more flexible and has less forecast error cost than the formal financial forecast. This study provides important insights into earnings forecast policy in emerging markets. The competent authority should improve corporate governance and develop monitoring functions to abate forecast manipulation. 展开更多
关键词 earnings forecast earnings management manipulation of informed information voluntary disclosure
下载PDF
An Empirical Study on the Relationship Between Growth and Earnings Management of Chinese Listed Corporation
16
作者 Dong Weiming Huang Qian Shi Jun 《Journal of Modern Accounting and Auditing》 2016年第11期567-576,共10页
This paper explores whether investors can assess the company's growth and risk management according to the company's financial statements in the capital market or not. The company's growth will affect the company'... This paper explores whether investors can assess the company's growth and risk management according to the company's financial statements in the capital market or not. The company's growth will affect the company's earnings manipulation for earnings management which is often encountered in corporate governance problems. This research constructs the research hypothesis on this basis of the summary and analysis of the relevant theory, using the data from Chinese listed corporation during the period of 2009-2011, and designs the empirical model to prove it. The study found that for Chinese listed corporation, the higher the company's growth and business risk, the higher the degree of earnings management. The degree of earnings management will be high when the growth of the company and the business risk exist at the same time. 展开更多
关键词 company growth risk management earnings management
下载PDF
Case analysis on earnings management action based on issue right:Evidence from Chinese listed companies
17
作者 DUAN Yun WANG Yao-wu CAO Lin 《Journal of Modern Accounting and Auditing》 2007年第4期23-32,共10页
The study in the past shows that the listed companies in China have the actions of manipulating profit to cater for the requirement of the Chinese Securities Regulatory Commission, manage earnings by means of dealings... The study in the past shows that the listed companies in China have the actions of manipulating profit to cater for the requirement of the Chinese Securities Regulatory Commission, manage earnings by means of dealings or managing the accrued profit items, so as to acquire the competence of rights issue, or lessen the risk of being suspended or canceled of trading. In this paper, the case analysis on earnings management based on rights issue right of listed companies is carded out with the samples of data from the listed companies of A-share from 1996 to 2001 and by means of earnings distributing, so as to prove the listed companies' response to the policies of rights issue and the existence of earnings management conducted by the rights issue companies for the purpose of rights issue, and observe the effectiveness of the securities market in China. 展开更多
关键词 earnings management profit manipulation ROE big bathing
下载PDF
Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?
18
作者 Mirella Ciaburri Fabio Fortuna +1 位作者 Barbara Sveva Magnanelli Elisa Raoli 《Journal of Modern Accounting and Auditing》 2020年第7期291-309,共19页
This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud o... This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud occurrence.Moreover,we introduce a new measure for the fraud intensity.Using a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence.This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds. 展开更多
关键词 earnings management financial statement fraud fraud intensity restate ACCRUALS
下载PDF
The Importance of Earnings Management Detection Models to Identify Fraud: A Case From Italian Listed Firms
19
作者 Eugenio D'Amico Elisabetta Mafrolla 《Journal of Modern Accounting and Auditing》 2013年第1期68-75,共8页
Markets can get the confidence of investors enhancing the quality of governance and audit systems surrounding a firm. Financial reporting is a main component of them, being the basis for information necessary to inves... Markets can get the confidence of investors enhancing the quality of governance and audit systems surrounding a firm. Financial reporting is a main component of them, being the basis for information necessary to investors' decisions. Managers have a chance to manipulate information provided in financial statements, in order to offer a better image of a firm to its potential and effective investors. The objective of this study is to evaluate the possibility of detecting extreme cases of earnings management and to check the predictive ability of the discretionary accruals models on the event of fraudulent earnings restatement. Through the abuse of reporting incentives, a manager gives out false information that should be averted and punished by regulators in a fair market system. The authors check the efficacy of different earnings management detection models in predicting discretionary manipulations and study the correlation between the frequency of manipulation and the event of fraud. 展开更多
关键词 FRAUD earnings management discretionary accruals
下载PDF
Is Earnings Management a Technique to Reduce Cost of Capital? Exploratory Study on Indian Companies
20
作者 Archana Patro A. Kanagaraj 《Journal of Modern Accounting and Auditing》 2016年第5期243-249,共7页
Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estima... Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estimates which managers can easily manipulate for their self-interest. The study investigates the relationship between cost of capital and the earnings measurement for the Indian firms. Measurement of earnings is mostly computed by taking either discretionary accruals (DAC) or non-discretionary accruals (NDAC). Present study has used Dechow, Sloan, and Sweeney (1995) model for earnings measurement and for analyzing the results. Panel data regression has also been used. Findings of the study conclude that DAC has a significant influence on cost of capital, but NDAC has no influence. 展开更多
关键词 earnings management discretionary accruals non-discretionary accruals cost of capital INDIA
下载PDF
上一页 1 2 140 下一页 到第
使用帮助 返回顶部