Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Malek El Diri"'
Publikováno v:
Journal of Business Research. 108:291-306
This study examines the difference between high and low concentrated markets in using accrual and real earnings management and the role of corporate governance in mitigating such activities across the two types of markets. We find that firms operatin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ace7613dd824fd7d9b50145ffe8bc648
https://doi.org/10.1016/j.jbusres.2019.11.013
https://doi.org/10.1016/j.jbusres.2019.11.013
We investigate earnings management (EM) behaviour at failed banks by examining the intensity and direction of EM around FDIC-insured commercial bank failures. Our empirical analysis indicates that failing banks engage in EM to a significantly greater
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8514ee5e99d5d2955e027b8d65f5e20b
https://eprints.whiterose.ac.uk/179115/1/Manuscript.pdf
https://eprints.whiterose.ac.uk/179115/1/Manuscript.pdf
Autor:
Mohammad Alhadab, Malek El Diri
Publikováno v:
SSRN Electronic Journal.
We contribute to the extensive literature on earnings management by examining the impact of earnings management behaviour on executive compensation conditioned on managerial ability. We find that managers with better abilities are associated with mor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ee6628d23794ca17efdce91c0c315e5
https://doi.org/10.2139/ssrn.3748750
https://doi.org/10.2139/ssrn.3748750
Autor:
Malek El Diri
Publikováno v:
SSRN Electronic Journal.
I contribute to the extensive earnings management literature by examining the effect of market competition on the relationship between managerial ability and earnings management. The results show that in the face of increased competition, high qualit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b84948f5e1fd9a36ea14a6d13daf894c
https://doi.org/10.2139/ssrn.3748724
https://doi.org/10.2139/ssrn.3748724
Autor:
Malek El Diri
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financ
Autor:
Malek El Diri
Publikováno v:
Introduction to Earnings Management ISBN: 9783319626857
A comprehensive definition of earnings management should take into consideration its characteristics, conditions, activities, and targets. Such a definition allows distinguishing earnings management from other activities like fraud, earnings quality,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b1bc6b89631d6436e4423679e21cd3d5
https://doi.org/10.1007/978-3-319-62686-4_2
https://doi.org/10.1007/978-3-319-62686-4_2
Autor:
Malek El Diri
Publikováno v:
Introduction to Earnings Management ISBN: 9783319626857
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c87eb04bd6fd2f823b735b272ef8fdec
https://doi.org/10.1007/978-3-319-62686-4_5
https://doi.org/10.1007/978-3-319-62686-4_5
Autor:
Malek El Diri
Publikováno v:
Introduction to Earnings Management ISBN: 9783319626857
The three main theories that explain earnings management suggest three main groups of motives for this phenomenon. According to contracting theory, contractual motives exist based on the conflicts in the contract terms between the firm and its stakeh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9b3fb117a5ebc9db0226dbc8b9d7b6f8
https://doi.org/10.1007/978-3-319-62686-4_4
https://doi.org/10.1007/978-3-319-62686-4_4
Autor:
Malek El Diri
Publikováno v:
Introduction to Earnings Management ISBN: 9783319626857
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3e1f190653936e80aa7d4ac89b6bbcc
https://doi.org/10.1007/978-3-319-62686-4_1
https://doi.org/10.1007/978-3-319-62686-4_1