Earnings and discretionary accruals

Jamadar, Yasmin; San, Ong Tze; Abdullah, Asna Atqa; Kamarudin, Fakarudin

doi:10.1002/mde.3391

Cited by 14 publications

(11 citation statements)

References 45 publications

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“…, 2020; Perafán-Peña et al. , 2021; Jamadar et al. , 2022; Severin and Veganzones, 2021; Christensen et al.…”

Section: Methodsmentioning

confidence: 99%

“…Dechow et al (1995) diversified from Jones (1991), stating the assumption that managers can exercise their discretion on credit sales to manipulate the reported earnings. Recent studies continue using this approach to estimate the accrual manipulation level Tsekrekos, 2013, 2015;Doukakis, 2014;Du Shen, 2018;Garg, 2018;Oz and Yelkenci, 2018;Lourenço et al, 2018;Gao et al, 2018;Banker et al, 2020;Jamadar et al, 2022;Christensen et al, 2021;Dyreng et al, 2020), relying on the power tests that have been conducted by several studies (Dechow et al, 1995;Guay et al, 1996;Peasnell et al, 2000). Equation 1 presents the Dechow et al (1995) model in which the change of account receivables is subtracted from the total revenues.…”

Section: Effect Of Corruption In Target Firmsmentioning

confidence: 99%

“…The second employed discretionary accruals estimation model suggested by Kothari et al (2005) and has been implemented by many recent studies (Karampinis and Hevas, 2013;Du and Shen, 2018;Haga et al, 2018;Shoaib and Siddiqui, 2022;Dyreng et al, 2020;Peraf an-Peña et al, 2021;Jamadar et al, 2022;Severin and Veganzones, 2021;Christensen et al, 2021). This version includes the lagged ROA as an additional independent variable representing the effect of earnings and sales performance on the accruals.…”

Section: Effect Of Corruption In Target Firmsmentioning

confidence: 99%

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The effect of corruption on the level of real and accrual earnings management in cases of target firms

Christopoulos

Dokas

Leontidis

et al. 2022

EMJB

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PurposeThis paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions.Design/methodology/approachThe sample includes target firms from the European area that participate in mergers or acquisitions announced during 2010–2020. The preliminary empirical part estimates the level of earnings management during the period two years before the deal's announcement to identify whether the sample follows the manipulation behavior that the literature suggests for target firms. The primary empirical analysis focuses on the impact of corruption on real and accrual-based earnings management proxies, employing regression models and two alternative proxies for corruption. The existing literature points out that the combination of low levels of corruption and an integrated legal system reduces earnings manipulation.FindingsThe findings provide strong evidence for systematic downwards accounting manipulation practices, whereas the findings for real earnings management are not significant. The findings of the main empirical part show that corruption is positively associated with accrual-based manipulation and negatively related to real earnings management. In essence, in economies with a high level of transparency, managers adopt the manipulation of operating activities as a less detectable practice of earnings management instead of engaging in accounting procedures.Originality/valueThis study contributes to the literature highlighting the diversification of these firms' manipulation strategies according to the national level's corruption status.

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“…, 2020; Perafán-Peña et al. , 2021; Jamadar et al. , 2022; Severin and Veganzones, 2021; Christensen et al.…”

Section: Methodsmentioning

confidence: 99%

Section: Effect Of Corruption In Target Firmsmentioning

confidence: 99%

Section: Effect Of Corruption In Target Firmsmentioning

confidence: 99%

See 1 more Smart Citation

The effect of corruption on the level of real and accrual earnings management in cases of target firms

Christopoulos

Dokas

Leontidis

et al. 2022

EMJB

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“…In the same vein, balance-sheet strength and resilience cannot be negotiated. It is essential to have a strategic view of what new capital structures (Jamadar et al, 2021) and the resultant dividend policy need to look like. In terms of both talent and structure, companies should try to be organizations of the future.…”

Section: Leaders and Emerging Insights-the Return Of The Strategymentioning

confidence: 99%

Quality of Financial Decision on Working from Home on Oil and Gas Companies in Oman

Alhinai¹,

Mustafa²,

Thambusamy³

2021

IJARBSS

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The main drive of this study is to understand the work from home (WFH) decision-making culture as well as the financial performance of Oman-based oil and gas companies. Due to the outbreak of the Covid-19 pandemic, data collected from the sector is not usually stored or distributed where it can be further used by the people of the extraction and production division. It is also necessary for the adverse situation to be recorded at the same time. Complicated production problems in the system impact the production, and thus various issues come up while analyzing data to determine historical patterns. A qualitative and quantitative approach to data collection will be followed for this study. Interviews, surveys, historical data, journals, books, and articles will be used for data collection. The study will also have thematic analysis. The healthiness of the work-from-home culture, decision-making, and financial performance of Oman's oil and gas sector will be illustrated by the expected results. It has also been observed that tech inclusion has allowed the oil and natural gas industry to explore various IT-enabled techniques.

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“…Therefore, a huge contributor to the challenge facing when implementing the strategic planning. So, the management has to actively engage in every step when implementing the strategic planning (Jamadar et al, 2021;Njeri, 2016). Companies design their strategy to resolve the casual problems and not by focusing on fundamental problems.…”

Section: Obstacles To Strategic Planningmentioning

confidence: 99%

The Impact of Strategic Planning on the Performance of Governmental Organizations: An Empirical Study on Oman’s Five-Year Plan (2011-2015)

Al-Balushi¹,

Kian²,

Yousefi³

2021

IJAREMS

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The current study concentrates on investigating the impact of strategic planning including the "existing of strategic base, strategy comprehensiveness, extent of planning, strategy effectiveness and ongoing evaluation" on the performance of governmental organizations in the Sultanate of Oman through an empirical study on the five-year plan (2011)(2012)(2013)(2014)(2015) of the state. The population of the study include all managers, heads and members who work in planning departments at eight selected governmental ministries of civil service representing the government sector organizations in the sultanate of Oman. The population of the study estimated at 425 employees, using Yamane's (1967) formula and the sample size estimated by 207 employees covering employees from all the eight selected ministries representing 56.4% of the total population. By analyzing Spearman's Correlation Coefficients between independent variables and dependent variable the results indicate that the overall strategic planning significantly correlated with the outcome variable which is the performance of government organizations. Consequently, the current study proves that the performance of government organizations positively influenced by strategic planning factors expressed by the "extent of planning, comprehensiveness of strategy, the effectiveness of the strategy, existing of strategic base and ongoing evaluation". As well as, study findings confirm that strategic planning is essential for governmental organizations, that because it provides a sense of direction and outlines measurable objectives. Thus, strategic planning uses for guiding day-to-day decisions, evaluating the progress of the organization and changing approaches when moving forward. In the aim to make the most of strategic planning the organization must give careful thought to the strategic objectives it outlines, and then back up these objectives with realistic, thoroughly researched, quantifiable benchmarks for evaluating results. In the end, the results of the current

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Earnings and discretionary accruals

Cited by 14 publications

References 45 publications

The effect of corruption on the level of real and accrual earnings management in cases of target firms

The effect of corruption on the level of real and accrual earnings management in cases of target firms

Quality of Financial Decision on Working from Home on Oil and Gas Companies in Oman

The Impact of Strategic Planning on the Performance of Governmental Organizations: An Empirical Study on Oman’s Five-Year Plan (2011-2015)

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