Browsing by Subject "Earnings management"

Now showing items 1-2 of 2

    • Earnings management and performance in family-controlled firms Evidence from an emerging economy 
      Jara Bertín, Mauricio; Sepúlveda, Jean P (Emerald Group Publishing, 2016)
      Purpose - The purpose of this paper is to introduce an earnings management dimension to compute pre-manipulated accounting performance (free of discretionary accruals) to determine whether family-controlled firms perform ...
    • Open Market Share Repurchases and Earnings Management 
      Rodríguez Perales, Arturo; Yue, Heng (Universidad de Chile. Facultad de Economía y Negocios., 2008)
      In this study we examine earnings management around open market share repurchases. We examine two hypotheses: managerial opportunism and market response, both of which predict that managers will manage earnings down ...