Earnings Quality Following Corporate Acquisitions

Earnings quality following corporate acquisitions

Managerial Finance ◽

10.1108/03074350810866180 ◽

2008 ◽

Vol 34 (5) ◽

pp. 304-315 ◽

Cited By ~ 5

Author(s):

Charles A. Barragato ◽

Ariel Markelevich

Keyword(s):

Earnings Quality ◽

Corporate Acquisitions

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The Effects of Accounting Earnings Quality on Size of Stock Repurchases and Future Operating Performance

Korean Accounting Review ◽

10.24056/kar.2018.11.002 ◽

2018 ◽

Vol 43 (6) ◽

pp. 147-185

Author(s):

Kyung Soon Kim ◽

Seong In Moon ◽

Ji Su Kang ◽

Seon Min Bae

Keyword(s):

Earnings Quality ◽

Operating Performance ◽

Stock Repurchases ◽

Accounting Earnings

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CEO Compensation and Acquired and Acquiring Companies in Large Corporate Acquisitions

GIS Business ◽

10.26643/gis.v11i5.3423 ◽

2016 ◽

Vol 11 (5) ◽

pp. 01-13

Author(s):

Simon Yang

Keyword(s):

Firm Performance ◽

Executive Compensation ◽

Ceo Compensation ◽

Relative Sensitivity ◽

Matched Sample ◽

Executive Pay ◽

Corporate Acquisitions ◽

Acquiring Firms ◽

Managerial Power ◽

To Receive

This paper examines the relative sensitivity of CEO compensation of both acquiring and acquired firms in the top 30 U.S. largest corporate acquisitions in each year for the period of 2003 to 2012. We find that total compensation and bonus granted to executive compensation for acquired companies, not acquiring companies, are significantly related to the amount of acquisition deal even after the size and firm performance are controlled for. Both acquiring and acquired CEOs are found to make the significantly higher compensation than the matched sample firms in the same industry and calendar year. We also find that executives with higher managerial power, as measured by a lower salary-based compensation mix, prior to a corporate acquisition are more likely to receive a higher executive pay in the year of acquisition. The association between executive compensation and managerial power seems to be stronger for acquired firms than for acquiring firms in corporate acquisition. Overall, our findings suggest that corporate acquisition has higher impacts on executive compensation for acquired firm CEOs than for acquiring firm CEOs.

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Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v6i1.145 ◽

2014 ◽

Vol 6 (1) ◽

pp. 27-42

Author(s):

Keshia Anjelica ◽

Albertus Fani Prasetyawan

Keyword(s):

Firm Size ◽

Stock Prices ◽

Audit Quality ◽

Earnings Quality ◽

Secondary Data ◽

Financial Statements ◽

Firm Age ◽

Construction Companies ◽

Auditor Switching ◽

Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

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PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5078 ◽

2010 ◽

Author(s):

Pupun Tri Wahyuni ◽

Resti Yulistia Muslim

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Companies ◽

Financial Report ◽

Earnings Response Coefficient ◽

Discretionary Accrual ◽

Response Coefficient ◽

Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006).

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