Bank Financing as an Incentive for Earnings Management in Business Start-Ups

2007 ◽  
Author(s):  
Nancy Huyghebaert ◽  
Heidi J. C. Vander Bauwhede ◽  
Marleen Willekens
Keyword(s):  
Earnings Management ◽  
Bank Financing ◽  
Start Ups

scholarly journals Does the corporate life cycle affect earnings management? Evidence from Central European countries

2021 ◽  
Vol 129 ◽  
pp. 03020
Author(s):  
Lucia Michalkova
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Value Added ◽  
Life Cycle Stage ◽  
European Countries ◽  
Central European ◽  
Life Cycle Stages ◽  
Corporate Earnings ◽  
Corporate Life Cycle ◽  
Start Ups

Research background: Earnings manipulations are a global phenomenon, the aim of which is not only to improve the financial position in accordance with Positive Accounting Theory, but also other goals of the company in accordance with the management strategy. However, the diversity of the company’s goals along with the corporate life cycle are crucial factors influencing the quality of corporate earnings and the existence, scope and application of downward and upward earnings management. Purpose of the article: The aim of the paper is to comprehensively analyse and verify the existence and extent of downward and upward earnings management in Central European countries with an emphasis on differences between countries and between life cycle stages. Methods: The study uses Mann-Whitney test and binomial test to verify the existence and extent of downward and upward earnings management. The sample covers discretionary accruals for 2019 estimated by modified Jones and Teoh, et al. models from almost 3,500 companies from four Central European countries. Findings & Value added: The results show that, depending on the life cycle stage or country, companies manipulate profits, but the application of a specific type of earnings management and its scope vary significantly within countries and life cycle stages. Lifecycle manipulation earnings are U-shaped, meaning that start-ups and declining companies use, on average, more significant upward earnings management. On the contrary, mature companies reduce their accounting profit. Nevertheless, the share of companies using upward earnings management is higher than companies with downward earnings management.

Medica 2018: „Startrampe“ für viele Start-ups

2018 ◽  
Vol 23 (09) ◽  
pp. 25-25
Author(s):  
Lutz Retzlaff
Keyword(s):  
Start Ups

Die deutschen Medizintechnik-Hersteller profitieren von der Digitalisierung in der Medizin.

Serviços de telemedicina e telessaúde e sua sustentabilidade

2018 ◽  
Vol 5 (3) ◽  
pp. 239-261
Author(s):  
Rosângela Simões Gundim
Keyword(s):  
Start Ups

O aumento do acesso às tecnologias de informação e comunicação, o desenvolvimento da inteligência artificial, do aprendizado de máquina, da robótica, da biotecnologia, da internet das coisas, da internet dos serviços e uma variedade de inovações advindas do emergente ecossistema de start ups oportuniza a ampliação da oferta de serviços de telemedicina e telessaúde, em diferentes formas e especialidades. Neste cenário, há que se utilizar, da melhor forma possível, essa variedade de tecnologia para promover as melhores práticas, as mais seguras e as de melhor alcance à população alvo, por meio de serviços estruturados de teleassistência, telediagnóstico e teleducação, evitando-se encaminhamentos desnecessários, aumentando agilidade na entrega de resultados de exames, no agendamento e nas consultas com especialistas, diluindo-se a taxa de hospitalização, dentre outras. Toda essa tecnologia pode assumir valores expressivos do ponto de vista financeiro, o que pode impactar tanto positiva quanto negativamente. A expectativa de quem investe é também gerar economia de recursos com a utilização de tais ferramentas, a fim de alcançar sustentabilidade do serviço. Este artigo tem o objetivo de levantar e analisar a literatura produzida nos últimos cinco anos, sobre a sustentabilidade de serviços de telemedicina e telessaúde no contexto da assistência, assumindo a perspectiva do provedor de serviços.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market

2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani
Keyword(s):  
Earnings Management ◽  
Fiscal Year ◽  
Investment Strategies ◽  
Capital Assets ◽  
Italian Market ◽  
D Investment ◽  
Firm Evidence

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.

99. Characterization of Cold Weather Plumes from Jet Engine Start-UPS

2000 ◽  
Author(s):  
A. Armendariz ◽  
D. Leith ◽  
M. Boundy ◽  
R. Goodman ◽  
L. Smith
Keyword(s):  
Cold Weather ◽  
Jet Engine ◽  
Start Ups ◽  
Engine Start

El método Lean Startup. Cómo crear empresas de éxito utilizando la innovación continua de Eric Ries

2019 ◽  
Vol 1 (1) ◽  
pp. 83-88
Author(s):  
Ysmael Jesús Ayala Colqui
Keyword(s):  
A Priori ◽  
El Paso ◽  
Start Up ◽  
Start Ups ◽  
Lean Startup

Una start-up es definida como una empresa destinada solucionar problemas de maneras no obvias, donde el éxito no está garantizado de antemano y, solo en los casos de éxito efectivo, se adquiere un crecimiento rápido y significativo (Robehmed, 2013). Ejemplos clásicos de start-ups serían Facebook, Uber o AirBnB que, con comienzos modestos, pero con ideas innovadoras, se convirtieron con el paso del tiempo en empresas de ingresos millonarios. Una de las tantas preguntas al respecto sería la siguiente: ¿cómo lograr una start-up de éxito a sabiendas que el éxito no está garantizado a priori y, aún más, que la gran mayoría de estas fracasan?

Regime of Fiscal Incorporation (RIF): A Tool That Gives Competitiveness to Start-Ups in Mexico

2018 ◽  
Vol 9 (12) ◽  
pp. 1042-1046
Author(s):  
Tadeo Armando Barrón López ◽  
Keyword(s):  
Latin America ◽  
Income Tax ◽  
Appropriate Use ◽  
Old Regime ◽  
Advantages And Disadvantages ◽  
Start Ups

The following text will show the different tax forms for a newly created company to become competitive, analyze the subsidies they have in a federal tax (Income Tax), compare the tax incorporation regime (RIF) with The old regime of small taxpayers (REPECO), analyzes the advantages and disadvantages of the appropriate use of RIF for start-ups, and finally, the tax incorporation regime is compared with similar ones in Latin America, reflecting on tax contributions Which each government has to raise so that its governments are efficient and effective within a country.

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