The Evolution of Earnings Management and Firm Valuation: A Cross-Country Analysis

2007 ◽  
Author(s):  
Nuno G. Fernandes ◽  
Miguel A. Ferreira
Keyword(s):  
Earnings Management ◽  
Firm Valuation ◽  
Country Analysis ◽  
Cross Country

Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”

2021 ◽  
pp. 2180006
Author(s):  
Suresh Radhakrishnan ◽  
Surya Janakiraman
Keyword(s):  
Earnings Management ◽  
National Culture ◽  
Corporate Culture ◽  
Reference Points ◽  
Future Research ◽  
Economic Institutions ◽  
Country Analysis ◽  
Cross Country

We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.

scholarly journals Ownership concentration and earnings quality of banks: Results from a cross-country analysis

2017 ◽  
Vol 15 (1) ◽  
pp. 288-297 ◽  
Author(s):  
Libero Mario Mari ◽  
Manuel Soscia ◽  
Simone Terzani
Keyword(s):  
Earnings Management ◽  
Regression Models ◽  
Earnings Quality ◽  
Ownership Concentration ◽  
Earnings Persistence ◽  
Management Activity ◽  
Country Analysis ◽  
Cross Country ◽  
The Impact

This research investigates the impact of ownership concentration on earnings quality of banks. Previous literature shows that ownership concentration reduces agency costs between property and management, resulting in higher quality and transparency of information, and thus on earnings quality. The reason why we focus on banks lies on the specific constraints and regulations to which financial institutions are subjected, and as well as the different incentives to earnings management activities from management and property. Thus, the main issue of our research is to understand whether ownership concentration has an impact on banks earnings quality. We used a sample of 6,323 bank-year observations, across 35 countries, over the period 2001-2016. In the paper three different regression models are adopted to measure earnings quality according to the existing literature: (1) earnings persistence, (2) cash flow predictability and (3) earnings management to just-meet-or-beat the prior year’s earnings. We used OLS and random effects estimations for model (1) and (2) and logistic estimations for the model (3). Our results show that ownership concentration improves earnings quality of banks; this is true for all three estimated models. Our findings support the idea that the higher the ownership control on management activity, the higher the quality of earnings.

Trends and forecasts of the global availability of food

2020 ◽  
Vol 16 (7) ◽  
pp. 1297-1316
Author(s):  
O.N. Terent'eva
Keyword(s):  
High Risk ◽  
Growth Rates ◽  
Statistical Data ◽  
Economic Security ◽  
Agricultural Products ◽  
Mortality And Morbidity ◽  
National Economic ◽  
Production Growth ◽  
Country Analysis ◽  
Cross Country

Subject. The stable supply of food to people is a cornerstone for the national economic security, while a lack of food or its expensiveness may undermine the economy, principles of power, and cause panics and wars. Malnutrition and hunger are critical indicators of the insufficient foods supply. Objectives. The article indicates which countries have high risk of hunger, and predicts its further movement. I also evaluate factual trends in the availability of food across countries. Methods. The study refers to statistical data in public domain, including the FAOSTAT. I apply methods of ranking, abstraction, prediction. Results. I performed the cross-country analysis and discovered that 117 countries demonstrated signs of malnutrition. The article sets forth a technique for splitting countries into five groups by level of hunger risk. The article compares data on hunger in the countries and consequences of mortality and morbidity. I ranked countries by key types of agricultural products and explained their production growth rates for a span of 18 years. I predicted how countries would be ranked in terms of hunger from 2030 to 2050, and found the extent to which the hunger risk will escalate in more flourishing countries. Conclusions and Relevance. Hunger and shortage of food seem invincible in the countries where people are hungry or very hungry. Sometimes it appears almost impossible for respective governments to solve the issue. Triggering the systemic hunger, such factors and premises are beyond control of starving countries. Hence, the international community should provide their support and aid to them.

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