Matches in SemOpenAlex for { <https://semopenalex.org/work/W4377014022> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W4377014022 abstract "This study investigates the impact of governance variables on the earnings quality based on the industry the firm is in. it has been identified that earnings management have been practised differently by different industries. Most of the research under earnings management have focussed on holistic impacts of corporate governance variables on discretionary accruals while this study has categorised the firms based on what industry they fall on while identifying the impacts of the variables of corporate governance on discretionary accruals. Initially, this paper has studied the estimation of the value of discretionary accruals and identified that performance matched discretionary accruals as the best model as per the explanatory power of the model is higher than other models. Hence, the estimation of the earnings management has been calculated based on performance matched discretionary accruals in this research. This research has studied the impacts of the governance attributes on the earnings management categorising the firms based on the industry they are in; hence, the value of earnings management has been categorically separated; hereafter, the impact of the corporate governance factors on the value of categorically separated earnings management have been statistically analysed. This study has considered the descriptive study to compare the means, medians and standard deviations of the earnings management of various industries. Moreover, Pearson correlations and Spearman rank correlation have been used as a research tool to examine the correlation coefficients." @default.
- W4377014022 created "2023-05-19" @default.
- W4377014022 creator A5004005212 @default.
- W4377014022 creator A5030315498 @default.
- W4377014022 creator A5075052740 @default.
- W4377014022 creator A5088490321 @default.
- W4377014022 date "2023-05-18" @default.
- W4377014022 modified "2023-10-16" @default.
- W4377014022 title "A Quantitative Study on the Effectiveness of the Governance Attributes on ‘Industry-Wise Earnings Quality’ in the UK" @default.
- W4377014022 doi "https://doi.org/10.20944/preprints202305.1281.v1" @default.
- W4377014022 hasPublicationYear "2023" @default.
- W4377014022 type Work @default.
- W4377014022 citedByCount "0" @default.
- W4377014022 crossrefType "posted-content" @default.
- W4377014022 hasAuthorship W4377014022A5004005212 @default.
- W4377014022 hasAuthorship W4377014022A5030315498 @default.
- W4377014022 hasAuthorship W4377014022A5075052740 @default.
- W4377014022 hasAuthorship W4377014022A5088490321 @default.
- W4377014022 hasBestOaLocation W43770140221 @default.
- W4377014022 hasConcept C10138342 @default.
- W4377014022 hasConcept C101601086 @default.
- W4377014022 hasConcept C105795698 @default.
- W4377014022 hasConcept C121955636 @default.
- W4377014022 hasConcept C144133560 @default.
- W4377014022 hasConcept C149782125 @default.
- W4377014022 hasConcept C162324750 @default.
- W4377014022 hasConcept C2776218570 @default.
- W4377014022 hasConcept C2781009383 @default.
- W4377014022 hasConcept C2781426361 @default.
- W4377014022 hasConcept C33923547 @default.
- W4377014022 hasConcept C39389867 @default.
- W4377014022 hasConcept C4577558 @default.
- W4377014022 hasConceptScore W4377014022C10138342 @default.
- W4377014022 hasConceptScore W4377014022C101601086 @default.
- W4377014022 hasConceptScore W4377014022C105795698 @default.
- W4377014022 hasConceptScore W4377014022C121955636 @default.
- W4377014022 hasConceptScore W4377014022C144133560 @default.
- W4377014022 hasConceptScore W4377014022C149782125 @default.
- W4377014022 hasConceptScore W4377014022C162324750 @default.
- W4377014022 hasConceptScore W4377014022C2776218570 @default.
- W4377014022 hasConceptScore W4377014022C2781009383 @default.
- W4377014022 hasConceptScore W4377014022C2781426361 @default.
- W4377014022 hasConceptScore W4377014022C33923547 @default.
- W4377014022 hasConceptScore W4377014022C39389867 @default.
- W4377014022 hasConceptScore W4377014022C4577558 @default.
- W4377014022 hasLocation W43770140221 @default.
- W4377014022 hasOpenAccess W4377014022 @default.
- W4377014022 hasPrimaryLocation W43770140221 @default.
- W4377014022 hasRelatedWork W1990197085 @default.
- W4377014022 hasRelatedWork W2002755280 @default.
- W4377014022 hasRelatedWork W2080301675 @default.
- W4377014022 hasRelatedWork W2159232701 @default.
- W4377014022 hasRelatedWork W2559986105 @default.
- W4377014022 hasRelatedWork W2585592741 @default.
- W4377014022 hasRelatedWork W2919830806 @default.
- W4377014022 hasRelatedWork W3048604145 @default.
- W4377014022 hasRelatedWork W3173440981 @default.
- W4377014022 hasRelatedWork W4205739007 @default.
- W4377014022 isParatext "false" @default.
- W4377014022 isRetracted "false" @default.
- W4377014022 workType "article" @default.