Matches in SemOpenAlex for { <https://semopenalex.org/work/W3146097883> ?p ?o ?g. }
Showing items 1 to 58 of
58
with 100 items per page.
- W3146097883 abstract "This paper investigates the usefulness of accounting information in forecasting earnings management. For this purpose, the firms listed in the Tehran Stock Exchange (TSE) that engage in adjusting the annual earnings per share (EPS) were recruited as the sample. It was found that the contracting incentive (debt contracts) and capital market pressures (net income and operating earnings growth) are two incentives for adjusting of EPS by the management. According to the conceptual framework, information in accrual of an item was expected to play a key factor in detecting the firms with adjusted EPS. This was however not confirmed in this study. Furthermore, the firms with higher ratios of price earning (P/E) and book-to-market (B/M) appear to have more tendencies for adjusting of EPS under the capital market pressures was rejected. Finally, it could be totally said that the firms with further earnings growth and higher leverage seem to be more inclined to adjust their EPS. This can be exploited as a clue to predicting of earnings management in the firms. Key words: Earnings management, adjusted earnings per share (EPS), accruals, capital market pressures, contracting incentive." @default.
- W3146097883 created "2021-04-13" @default.
- W3146097883 creator A5018201487 @default.
- W3146097883 date "2012-07-18" @default.
- W3146097883 modified "2023-10-18" @default.
- W3146097883 title "Predicting earnings management based on adjusted earnings per share (EPS)" @default.
- W3146097883 cites W2057190074 @default.
- W3146097883 cites W2150201047 @default.
- W3146097883 cites W2277488352 @default.
- W3146097883 cites W2299614032 @default.
- W3146097883 cites W2589046897 @default.
- W3146097883 cites W3122028149 @default.
- W3146097883 doi "https://doi.org/10.5897/ajbm11.574" @default.
- W3146097883 hasPublicationYear "2012" @default.
- W3146097883 type Work @default.
- W3146097883 sameAs 3146097883 @default.
- W3146097883 citedByCount "3" @default.
- W3146097883 countsByYear W31460978832013 @default.
- W3146097883 countsByYear W31460978832015 @default.
- W3146097883 crossrefType "journal-article" @default.
- W3146097883 hasAuthorship W3146097883A5018201487 @default.
- W3146097883 hasConcept C121955636 @default.
- W3146097883 hasConcept C133441289 @default.
- W3146097883 hasConcept C144133560 @default.
- W3146097883 hasConcept C149782125 @default.
- W3146097883 hasConcept C162324750 @default.
- W3146097883 hasConcept C206217203 @default.
- W3146097883 hasConcept C2781009383 @default.
- W3146097883 hasConcept C2781426361 @default.
- W3146097883 hasConcept C80441148 @default.
- W3146097883 hasConceptScore W3146097883C121955636 @default.
- W3146097883 hasConceptScore W3146097883C133441289 @default.
- W3146097883 hasConceptScore W3146097883C144133560 @default.
- W3146097883 hasConceptScore W3146097883C149782125 @default.
- W3146097883 hasConceptScore W3146097883C162324750 @default.
- W3146097883 hasConceptScore W3146097883C206217203 @default.
- W3146097883 hasConceptScore W3146097883C2781009383 @default.
- W3146097883 hasConceptScore W3146097883C2781426361 @default.
- W3146097883 hasConceptScore W3146097883C80441148 @default.
- W3146097883 hasIssue "28" @default.
- W3146097883 hasLocation W31460978831 @default.
- W3146097883 hasOpenAccess W3146097883 @default.
- W3146097883 hasPrimaryLocation W31460978831 @default.
- W3146097883 hasRelatedWork W1605016659 @default.
- W3146097883 hasRelatedWork W20041675 @default.
- W3146097883 hasRelatedWork W2044626055 @default.
- W3146097883 hasRelatedWork W2138452190 @default.
- W3146097883 hasRelatedWork W2267537217 @default.
- W3146097883 hasRelatedWork W2766085513 @default.
- W3146097883 hasRelatedWork W3121947044 @default.
- W3146097883 hasRelatedWork W4281673462 @default.
- W3146097883 hasRelatedWork W4281679914 @default.
- W3146097883 hasRelatedWork W1967599697 @default.
- W3146097883 hasVolume "6" @default.
- W3146097883 isParatext "false" @default.
- W3146097883 isRetracted "false" @default.
- W3146097883 magId "3146097883" @default.
- W3146097883 workType "article" @default.