Earnings Management and Performance Incentives — The Monitoring Effect of Analysts’ Coverage

2020 ◽  
Author(s):  
ERASMUS ATTAH-GYAMFI
Keyword(s):  
Earnings Management ◽  
Performance Incentives ◽  
And Performance

scholarly journals Perverse Incentives with Pay for Performance: Cover Crops in the Chesapeake Bay Watershed

2013 ◽  
Vol 42 (3) ◽  
pp. 491-507
Author(s):  
Darrell J. Bosch ◽  
James W. Pease ◽  
Robert Wieland ◽  
Doug Parker
Keyword(s):  
Cover Crops ◽  
Pay For Performance ◽  
Nitrogen And Phosphorus ◽  
Performance Incentives ◽  
Chesapeake Bay Watershed ◽  
Incentive Programs ◽  
Run Off ◽  
Perverse Incentives ◽  
And Performance ◽  
The Cost

Policymakers are concerned about nitrogen and phosphorus export to water bodies. Exports may be reduced by paying farmers to adopt practices to reduce runoff or by paying performance incentives tied to estimated run-off reductions. We evaluate the cost-effectiveness of practice and performance incentives for reducing nitrogen exports. Performance incentives potentially improve farm-level and allocative efficiencies relative to practice incentives. However, the efficiency improvements can be undermined by baseline shifts when growers adopt crops that enhance the performance payments but cause more pollution. Policymakers must carefully specify rules for performance-incentive programs and payments to avoid such baseline shifting.

Accountability and Performance Incentives for School Principals

1988 ◽  
Vol 12 (1) ◽  
pp. 15 ◽  
Author(s):  
Craig E. Richards ◽  
Robert Height
Keyword(s):  
School Principals ◽  
Performance Incentives ◽  
And Performance

scholarly journals EARNINGS MANAGEMENT ANALYSIS ON SERVICE INDUSTRIES THAT SUPPORT TOURISM SECTOR AFTER THE EARTHQUAKE OF LOMBOK AND PALU

2020 ◽  
Vol 19 (1) ◽  
pp. 109-121
Author(s):  
Nina Karina Karim ◽  
Siti Atikah ◽  
Indria Puspitasari Lenap
Keyword(s):  
Earnings Management ◽  
Natural Disaster ◽  
Management Practices ◽  
Service Industries ◽  
Financial Accounting ◽  
Financial Statement ◽  
Service Companies ◽  
Tourism Sector ◽  
And Performance ◽  
A Company

Earnings management practices in corporate financial statement continues to be an issue of debate in the financial accounting realm. Earnings management is done by the management of a company for various reasons. Information disclosed in the financial statement ideally must reflect the condition and performance of a company. Extraordinary events such as natural disaster surely will affect the performance of a company that is impacted by the event. A decline in corporate financial performance will affect the corporate stakeholders. This research aims to detect earnings management practices that might be conducted by service companies that support tourism industries affected by the earthquake that occurred in Lombok and Palu. Using the equation formulated by Stubben (2009) to detect earnings management practices by observing the change in discretionary revenues, this research has found that the natural disaster that hit Lombok and Palu was not a powerful enough extraordinary event that might have driven the management to conduct earnings management practices.

scholarly journals Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

2021 ◽  
Vol 9 (2) ◽  
pp. 262-268
Author(s):  
Jevri Afrizal ◽  
Rindu Rika Gamayuni ◽  
Usep Syaipudin
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Management Practices ◽  
Governance System ◽  
Corporate Governance System ◽  
And Performance ◽  
Conceptual Study ◽  
Positive Effect

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

Sign in / Sign up

Export Citation Format

Share Document