united states ofamerica

  1. J

    Real and accrual based earnings management and its legal consequences

    Description Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is...
    • jasminepvk
    • Thread
    • accrualmanipulation earningsmanagement litigation real manipulation sarbanes-oxley seasoned equity offerings united states ofamerica
    • Replies: 0
    • Forum: Advance Mathematics
  2. J

    Financial status corporate governance quality and the likelihood of managers

    Description The purpose of this paper is to investigate, using data on US manufacturing firms, how and when corporate governance affects managers’ decisions to use discretionary accruals and thereby artificially influence company financial reports Accounting Research Journal Financial status...
    • jasminepvk
    • Thread
    • corporate governance financial performance financial reporting manufacturing industries united states ofamerica
    • Replies: 0
    • Forum: Advance Accounting
  3. J

    Factors affecting corporate choices of postretirement benefits in the USA

    Description The purpose of this paper is to examine the determinants of US firms’ postretirement benefits choices. Accounting Research Journal Factors affecting corporate choices of postretirement benefits in the USA Sharad Asthana Article information: To cite this document: Sharad Asthana...
    • jasminepvk
    • Thread
    • labourmarket pensions retirement retirement insurance taxes united states ofamerica
    • Replies: 0
    • Forum: Cost Accounting
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