FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2892635904> ?p ?o ?g. }

• W2892635904 endingPage "1850025" @default.
• W2892635904 startingPage "1850025" @default.
• W2892635904 abstract "This paper examines the effect of corporate governance and earnings management on the value relevance of accounting information. Using data collected from the annual reports of non-financial companies listed in Pakistan Stock Exchange, it is concluded that earnings and book value are value relevant. The value relevance of earnings decreases while the value relevance of book value increases for the firms engaged in the earnings management. On the contrary, good corporate governance practices have a positive impact on the value relevance of earnings as well as the book value. Firm-specific characteristics enhance the predictive power of the model by more than 14%. A robustness test was carried out for alternative measures of earnings management. For this purpose, first performance-matched discretionary accruals were calculated following Kothari et al. (2005). Second, short-term accruals (DeChow, 1994), long-term accruals (Teoh et al., 1998b) and total accruals (Whelan, 2004), are calculated to analyze the effect on the value relevance of earnings and book value. The results support our null hypothesis." @default.
• W2892635904 created "2018-10-05" @default.
• W2892635904 creator A5017804963 @default.
• W2892635904 creator A5035061175 @default.
• W2892635904 creator A5051894013 @default.
• W2892635904 date "2018-09-01" @default.
• W2892635904 modified "2023-10-12" @default.
• W2892635904 title "Corporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan" @default.
• W2892635904 cites W1526996522 @default.
• W2892635904 cites W1576728798 @default.
• W2892635904 cites W1964171474 @default.
• W2892635904 cites W1964323814 @default.
• W2892635904 cites W1979369088 @default.
• W2892635904 cites W1986187321 @default.
• W2892635904 cites W2002628276 @default.
• W2892635904 cites W2013101092 @default.
• W2892635904 cites W2028261688 @default.
• W2892635904 cites W2031427379 @default.
• W2892635904 cites W2036323865 @default.
• W2892635904 cites W2043078051 @default.
• W2892635904 cites W2051069248 @default.
• W2892635904 cites W2055549572 @default.
• W2892635904 cites W2061981691 @default.
• W2892635904 cites W2062651224 @default.
• W2892635904 cites W2067294622 @default.
• W2892635904 cites W2074132263 @default.
• W2892635904 cites W2074275156 @default.
• W2892635904 cites W2079280732 @default.
• W2892635904 cites W2081432842 @default.
• W2892635904 cites W2082701311 @default.
• W2892635904 cites W2090758019 @default.
• W2892635904 cites W2092344966 @default.
• W2892635904 cites W2111944107 @default.
• W2892635904 cites W2131136597 @default.
• W2892635904 cites W2150201047 @default.
• W2892635904 cites W2152302353 @default.
• W2892635904 cites W2154398438 @default.
• W2892635904 cites W2162598870 @default.
• W2892635904 cites W2323730052 @default.
• W2892635904 cites W2752617332 @default.
• W2892635904 cites W2767970351 @default.
• W2892635904 cites W3122028149 @default.
• W2892635904 cites W3122300108 @default.
• W2892635904 cites W3123132505 @default.
• W2892635904 cites W3123473288 @default.
• W2892635904 cites W3124073814 @default.
• W2892635904 cites W3124170598 @default.
• W2892635904 cites W3124979649 @default.
• W2892635904 cites W3125682713 @default.
• W2892635904 cites W4229804319 @default.
• W2892635904 cites W4230336695 @default.
• W2892635904 cites W4237866076 @default.
• W2892635904 doi "https://doi.org/10.1142/s2424786318500251" @default.
• W2892635904 hasPublicationYear "2018" @default.
• W2892635904 type Work @default.
• W2892635904 sameAs 2892635904 @default.
• W2892635904 citedByCount "2" @default.
• W2892635904 countsByYear W28926359042021 @default.
• W2892635904 crossrefType "journal-article" @default.
• W2892635904 hasAuthorship W2892635904A5017804963 @default.
• W2892635904 hasAuthorship W2892635904A5035061175 @default.
• W2892635904 hasAuthorship W2892635904A5051894013 @default.
• W2892635904 hasConcept C10138342 @default.
• W2892635904 hasConcept C105795698 @default.
• W2892635904 hasConcept C121955636 @default.
• W2892635904 hasConcept C144133560 @default.
• W2892635904 hasConcept C158154518 @default.
• W2892635904 hasConcept C162324750 @default.
• W2892635904 hasConcept C169824061 @default.
• W2892635904 hasConcept C17744445 @default.
• W2892635904 hasConcept C190775180 @default.
• W2892635904 hasConcept C199539241 @default.
• W2892635904 hasConcept C200870193 @default.
• W2892635904 hasConcept C23032112 @default.
• W2892635904 hasConcept C2776291640 @default.
• W2892635904 hasConcept C2781009383 @default.
• W2892635904 hasConcept C2781426361 @default.
• W2892635904 hasConcept C33923547 @default.
• W2892635904 hasConcept C39389867 @default.
• W2892635904 hasConcept C4577558 @default.
• W2892635904 hasConceptScore W2892635904C10138342 @default.
• W2892635904 hasConceptScore W2892635904C105795698 @default.
• W2892635904 hasConceptScore W2892635904C121955636 @default.
• W2892635904 hasConceptScore W2892635904C144133560 @default.
• W2892635904 hasConceptScore W2892635904C158154518 @default.
• W2892635904 hasConceptScore W2892635904C162324750 @default.
• W2892635904 hasConceptScore W2892635904C169824061 @default.
• W2892635904 hasConceptScore W2892635904C17744445 @default.
• W2892635904 hasConceptScore W2892635904C190775180 @default.
• W2892635904 hasConceptScore W2892635904C199539241 @default.
• W2892635904 hasConceptScore W2892635904C200870193 @default.
• W2892635904 hasConceptScore W2892635904C23032112 @default.
• W2892635904 hasConceptScore W2892635904C2776291640 @default.
• W2892635904 hasConceptScore W2892635904C2781009383 @default.
• W2892635904 hasConceptScore W2892635904C2781426361 @default.
• W2892635904 hasConceptScore W2892635904C33923547 @default.
• W2892635904 hasConceptScore W2892635904C39389867 @default.
• W2892635904 hasConceptScore W2892635904C4577558 @default.

• next