Earnings Management Research Paper

Earnings Management Research Paper-21
Moreover, prior research indicated the main reason for managers to use earnings management was to achieve the standards for chief executive officer (CEO) compensation and bank loans (Almadi and Lazic, 2016; Bergstresser and Philippon, 2006; Dechow , 1995).Furthermore, Sambharya (2011) claimed that earnings management assisted firms in meeting stock analysts’ earnings forecasts to enhance the firm’s perceived performance.Based on listed travel companies, generalization of the research results to entire tourism industry is limited. The full terms of this licence may be seen at Financial reports are used to convey corporate information on firm performance.

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Methodology included correlation matrix for the variables, univariate and multivariate regression and competition analysis.Our causal evidence suggests that managers use real earnings management to enhance short-term performance in response to analyst pressure, effects that are not uncovered when focusing solely on accrual-based methods.This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries.China and Taiwan, although separated for more than 100 years politically, share the same language and cultural roots.However, China and Taiwan differ not only in their political and social systems but also in their economic systems.We find that managers respond to the coverage loss by decreasing real earnings management while increasing accrual manipulation.These effects are significantly stronger among firms with less coverage and for firms close to the zero-earnings threshold.This technique is conducted for income smoothing, which means that by eliminating large movements in profits, companies can report a smooth trend over a number of years (Hussey, 1995).The study of earnings management began in the 1980s, with Dye (1988) stating that managers engaged in earnings management because their compensation schemes depended on a firm’s profits.China is ruled by one single ruling party, the Communist Party, since 1949.It developed itself into a socialist market economy in which public ownership and state-owned enterprises (SOE) dominate within a market economy (Qian, 2000).

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