4 results for “earnings management”

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Research ArticleOpen accessPhrase in the titleDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDF Cite

Research ArticleOpen accessIn the abstractPAYMENT FOR ENVIRONMENTAL SERVICES FOR THE SUSTAINABLE DEVELOPMENT OF THE TERRITORYAnna Maria Di Trapani, Riccardo Squatrito, Mario Foderà et al.Over the last years the interest in environmental services provided by forests has considerably grow. This situation, in developed countries, derive from rising demand of new goods and services tied to landscape use and leisure activities. These can be considered such as no woody products and they represent externalities produced by forest that, if suitably utilized, could produce value for … …American Journal of Environmental Sciences, Vol. 10, Issue 5 · 22 Oct 2014 · 22,486 accessesView PDF Cite

Research ArticleOpen accessIn the abstractCapital Structure and Corporate Performance in Nigeria Petroleum Industry: Panel Data AnalysisDare Funso David, Sola OlorunfemiProblem statement: The actual impact of capital structure on corporate performance in Nigeria has been a major problem among researchers that has not been resolved. Approach: The study looks at the impact of capital structure on corporate performance in the Nigerian Petroleum Industry. Results: The study employed panel data analysis by using Fixed-effect estimation, Random-effect estimation and Maximum likelihood estimation. … …Journal of Mathematics and Statistics, Vol. 6, Issue 2 · 30 Jun 2010 · 10,336 accessesView PDF Cite