The effect of corporate governance practices on earnings management of companies listed at the Nairobi Securities Exchange Citation: The objective of the study was to establish the effect of corporate governance practices on earnings management of companies listed at the Nairobi Security Exchange NSE.
X close Abstract The amount of funds a company has earned during a given period is generally reported based on appropriate and relevant accounting standards. Therefore, reported earnings helps to quantity the company's performance through earnings, nevertheless investors should consider not just earnings quantity, but also the quality of earnings, in evaluating a company's accounting earnings.
The primary aim of this study is to examine the impact of Leverage on Real Earnings Management activities. The study was conducted using manufacturing companies listed in Colombo Stock Exchange with firm-quarter observations for the period of to using a panel data analysis.
The results indicated that manufacturing companies are having abnormal cash flows and production cost in their operations and there is a significant positive impact of leverage on real earnings management in listed manufacturing companies in Colombo Stock Exchange, which in turn could effects the earnings quality of the companies.
Kelaniya Journal of Management, 6 1pp.
Kelaniya Journal of Management. Kelaniya Journal of Management, 6 163—“Earnings management, in exchange listed companies, is not fraud but a case of caveat emptor for investors” With the development of the stock markets and the huge grow in the volume of money traded in them, over the past 20 years a rising attention has been aimed at towards the importance of truthful and fair accounting.
In the second stage, we examine systematic differences in earnings management across the universe of China's listed companies during We provide cross-sectional and time-series evidence showing that firms with higher corporate governance levels tend to have less earnings management.
Corporate Governance and Earnings Management: A Case of Karachi Stock Exchange Listed Companies Amjad Iqbal1 Xianzhi Zhang2 Khalil Jebran3 Abstract The prime aim of this study is to investigate the impact of corporate governance.
The company allegedly booked premature revenues by including in sales figures a substantial list of contracts that had not been finalized.2 The Securities and Exchange Commission (SEC) and other agencies are investigating many more cases like these two for earnings manipulation.
1. This study population is publicly listed manufacturing companies on the Stock Exchange in the duration from to 2. Earnings management variable in this study adopts real activities manipulation strategy, the manager prefers to use this strategy because manipulations are difficult to be detected by auditors.
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