Sentence examples similar to shift-based earnings from inspiring English sources

On the contrary, the paper reports that stronger legal system discourages accrual-based earnings management (AM).

Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods.

Because real earnings management changes firm operations, its negative effect on long-term firm value is even more severe than that of accrual-based earnings management.

Further, we find that earnings-related news coverage is more effective at curbing accrual-based earnings management, and product and service-related news coverage is more effective at curbing real earnings management.

Yet exporters are having to compensate for the rising yen, which reduces their dollar-based earnings.

The results suggest that mandatory IFRS adoption had no significant impact on either real or accrual-based earnings management practices.

While prior literature has mainly examined the effects of IFRS adoption on accrual-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management.

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management.

We find strong evidence that the extent of accruals-based earnings management is lower among companies with transparent disclosures than among companies without transparent disclosures.

The Norwalk, Conn.-based FDS, which has a market cap of $3 billion, passes several of my Zweig-based earnings tests.

While gains-based earnings demand excellent performance, management fees are locked in.