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What is Earnings Management

Chapter 8
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Accounting practices related to accruals manipulation.
Published in Chapter:
Corporate Governance in Portugal: A Literature Review
João Teodósio (Polytechnic Institute of Santarém, Portugal & GOVCOPP, University of Aveiro, Portugal)
Copyright: © 2021 |Pages: 21
DOI: 10.4018/978-1-7998-7596-3.ch008
Abstract
This study provides a literature review of the research on the corporate governance mechanisms of Portuguese firms. Based on a sample of 47 articles published, between 2004 and 2019, it is documented that research is predominantly focused on corporate governance mechanisms as determinants of the performance on non-financial listed firms. Literature reports, in its majority, that board size decreases firm performance while CEO (Chief Executive Officer) non-duality promotes it; board size, board independence, and CEO non-duality improve the level of firms' information disclosure; CEO age is positively associated with an increase of CEO pay but CEO duality has an opposite effect; board independence increases firm risk-taking. These results should be of interest to national authorities in the development of future regulation related to firms' corporate governance and to national and international investors that intend to invest in Portuguese companies.
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More Results
Chapter 1
Research on Earnings Management: Bbibliometric Analysis
Is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. Many accounting rules and principles require that a company's management make judgments in following these principles. Earnings management takes advantage of how accounting rules are applied and creates financial statements that inflate or “smooth” earnings.
Published in Chapter: Research on Earnings Management: Bbibliometric Analysis; From: Comparative Research on Earnings Management, Corporate Governance, and Economic Value
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Chapter 4
Earnings Management and Stock Liquidity: Evidence From Turkey
Intentionally alterations of financial figures of companies by managers.
Published in Chapter: Earnings Management and Stock Liquidity: Evidence From Turkey; From: Comparative Research on Earnings Management, Corporate Governance, and Economic Value
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Chapter 4
Earnings Management and Mergers and Acquisitions: Empirical Evidence From Italian-Listed Companies
Accounting practices adopted by managers who, acting in an opportunistic manner, tend to apply accounting principles in order to misrepresent real patrimonial state, financial position, and fiscal year result, for obtaining personal advantages. Earnings management explicates even through strategic policies such as income smoothing in order to disclose to market only information that enhances the company’s reputation and attracts funds from investors.
Published in Chapter: Earnings Management and Mergers and Acquisitions: Empirical Evidence From Italian-Listed Companies; From: International Financial Reporting Standards and New Directions in Earnings Management
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Chapter 10
How Different Corporate Governance and Corporate Social Responsibility Impact Earnings Management: Eastern and Western European Countries
A purposeful intervention in the external financial reporting, to reach earnings targets. This action may take place without violating accounting regulation. It takes benefits from a possibility to make certain choices in policy and accounting system. This action can lead, but not necessary, to mislead stakeholders into believing certain financial information.
Published in Chapter: How Different Corporate Governance and Corporate Social Responsibility Impact Earnings Management: Eastern and Western European Countries; From: Comparative Research on Earnings Management, Corporate Governance, and Economic Value
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Chapter 3
An Overall Perspective of Income Smoothing as a Strategy of Earnings Management
Any practice undertaken deliberately by managers to alter reported earnings, with the purpose of obtaining some specific gain.
Published in Chapter: An Overall Perspective of Income Smoothing as a Strategy of Earnings Management; From: International Financial Reporting Standards and New Directions in Earnings Management
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Chapter 5
Earnings Management in SMEs: Evidence From Portugal and Spain
Legal management of earnings obtained by firms, where, according to accounting principles, some accounting options are made in order to achieve a certain level of earnings, so as to obtain a benefit or reduce/avoid a cost.
Published in Chapter: Earnings Management in SMEs: Evidence From Portugal and Spain; From: International Financial Reporting Standards and New Directions in Earnings Management
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Chapter 19
Green Marketing, Green Management, and Sustainability
The use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position.
Published in Chapter: Green Marketing, Green Management, and Sustainability; From: Handbook of Research on Climate Change and the Sustainable Financial Sector
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Chapter 20
Earnings Management and Default: The Case of the Plastics Sector in Portugal
Method used by companies to manage earnings and show a better financial situation than the real one to mislead stakeholders.
Published in Chapter: Earnings Management and Default: The Case of the Plastics Sector in Portugal; From: Handbook of Research on Acceleration Programs for SMEs
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Chapter 7
Research on Corporate Governance: Bibliometric Analysis
Is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. Many accounting rules and principles require that a company's management make judgments in following these principles. Earnings management takes advantage of how accounting rules are applied and creates financial statements that inflate or “smooth” earnings.
Published in Chapter: Research on Corporate Governance: Bibliometric Analysis; From: Comparative Research on Earnings Management, Corporate Governance, and Economic Value
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Chapter 2
Corporate Governance Characteristics and Audit Fees: Evidence From Portugal and Spain
Is a practice that involves a set of accountings decisions by management in order to obtain profitable advantageous of it.
Published in Chapter: Corporate Governance Characteristics and Audit Fees: Evidence From Portugal and Spain; From: Organizational Auditing and Assurance in the Digital Age
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Chapter 12
Convergence of Accounting Standards to International Standards and Earnings Management in Brazilian Companies
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Chapter 2
Blockchain-Based Technology in Corporate Governance: A Transformative Approach
The practice of using accounting techniques to produce financial reports that present an overly positive view of a company’s business activities and financial position. While not necessarily illegal, earnings management involves the strategic manipulation of financial data to align with certain targets or expectations, often to make the company’s performance appear better to investors, analysts, and other stakeholders. This practice can potentially mislead stakeholders about the true financial health of the company and may border on fraudulent financial reporting in extreme cases.
Published in Chapter: Blockchain-Based Technology in Corporate Governance: A Transformative Approach; From: Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance
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Chapter 6
Earnings Management and Corporate Governance in Family Firms: Evidence From a Small Market
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