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Browsing by Subject "Earnings management"

Browsing by Subject "Earnings management"

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  • Earning management by Canadian acquirers : pre- versus post- IFRS 
    Zweiny, Abir Maadad (Notre Dame University-Louaize, 2018)
    Purpose: This study investigates the occurrence of pre-acquisition accrual-based earnings management for a sample of stock- and cash- financed Canadian acquirers between 2005 and 2015 before and after transitioning IFRS in 2010. Design/methodology/approach: Both parametric (t-test) and non-parametric (Wilcoxon test) tests are used to examine the occurrence of accrual-based earnings management in the year preceding the announcement of acquisition. These are compared across stock and cash acquirers as well as before and after the implementation of the IFRS. Findings: Unlike cash acquirers, ...
  • Earnings management prior seasoned equity offerings : pre- versus post- Canadian SOX 
    Abou Dargham, Hanadi (Notre Dame University-Louaize, 2018)
    Purpose: This study investigates the prevalence of accrual-based and real-based earnings management activities prior seasoned equity offerings (SEOs) for a sample of Canadian public firms between 1993 and 2008. This study also examines earnings management trends around reforms in the Canadian corporate governance regime brought by Canadian SOX (CSOX) Act. Design/methodology/approach: Both parametric (t-test) and non-parametric (Wilcoxon test) tests are used to examine the statistical significance of mean and median accrual and real-based manipulation in the year preceding the announcement of a ...
  • Impact of accrual and real-based earnings management on market liquidity and financial performance for UK SEOs 
    Al Sharif, Farah (Notre Dame University-Louaize, 2022)
    Purpose: This study investigates the impact of earnings management on financial performance and the market liquidity for a sample of UK seasoned equity offerings (SEOs) between 2000 and 2020. This study also examines the occurrence of earnings management activities and their impact on market liquidity and financial performance around crucial events such as IFRS, the financial crisis, and Brexit. Design/methodology/approach: The sample consists of all UK SEOs, excluding financial industries, between the 1st of January 2000 and the 31st of December 2020. Univariate and multivariate analyses are ...