scholarly journals Rekenschap

2016 ◽  
Vol 90 (5) ◽  
pp. 176-177
Author(s):  
Tom Groot
Keyword(s):  
Earnings Management ◽  
Nonprofit Sector ◽  
Bekend Zijn ◽  
Accounting Professionals

Er zijn beroepen waar je met recht trots op kunt zijn. Neem bijvoorbeeld beroepen in de civiele techniek en de bouw. Grote infrastructurele projecten zoals de Deltawerken, de Erasmusbrug en derde Maasvlakte dwingen alom respect af. Ook prestaties in de creatieve sfeer, zoals in de muziek, reclame, productontwerp (“Dutch design”) oogsten lof tot ver buiten de landsgrenzen. Deze maatschappelijke waardering straalt niet alleen af op de individuen die de prestaties leveren, maar ook op de beroepen die zij beoefenen. Dit ligt anders bij accounting: er zijn weinig prestaties die tot de verbeelding spreken, er zijn weinig accounting professionals die bij het grote publiek bekend zijn en de algemene maatschappelijke waardering voor accounting is niet al te hoog. Sterker nog, veel van de publiciteit over accounting is gericht op wat er niet goed gaat. Creatief boekhouden bij Ahold, onvoldoende inzicht bij Imtech en Amarantis, tekortschietende accountants bij tal van bedrijven in de profit- en nonprofit-sector. In de academische onderzoeksliteratuur is het al niet veel beter: een groot deel van de aandacht van onderzoekers gaat naar het onderwerp “earnings management”, oftewel “winststuring”: het doelbewust beïnvloeden van het gerapporteerde resultaat met het oogmerk voordeel te behalen.

scholarly journals Earnings Management: The Role Of Accounting Professionals

2011 ◽  
Vol 1 (3) ◽  
Author(s):  
Paul J. Carruth
Keyword(s):  
Earnings Management ◽  
Financial Markets ◽  
Financial Reporting ◽  
Vital Role ◽  
Securities And Exchange Commission ◽  
Accounting Fraud ◽  
Earnings Expectations ◽  
Corporate Executives ◽  
Accounting Professionals

In todays financial markets there is a great deal of pressure for corporations to meet investors earnings expectations. Failure to do so may result in the loss of millions of dollars in stock capitalization. As a result, an increasing number of corporate executives have succumbed to the temptation to manage their earnings in order to achieve targeted profits. The number of companies under investigation by the Securities and Exchange Commission (SEC) for possible accounting fraud related to earnings management has increased significantly in recent years. This article identifies and discusses four common areas of potential financial reporting abuse: restructuring costs, miscellaneous reserve accounts, materiality, and manipulation of revenue recognition. In addition, this paper discusses the vital role of accounting professionals as gatekeepers responsible for helping to maintain the viability of our financial markets.

Measuring racial-ethnic diversity in California's nonprofit sector

2009 ◽  
Author(s):  
Carol J. De Vita ◽  
Katie L. Roeger ◽  
Max Niedzwiecki
Keyword(s):  
Ethnic Diversity ◽  
Nonprofit Sector ◽  
Racial Ethnic

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.

Economic Way of Thought and Legislationon Nonprofit Organizations

2012 ◽  
pp. 48-63
Author(s):  
L. Yakobson
Keyword(s):  
Nonprofit Organizations ◽  
Empirical Data ◽  
Nonprofit Sector ◽  
Social Medium ◽  
The State ◽  
Rapid Changes ◽  
Comparative Advantages ◽  
Essential Prerequisite

The article considers proper legislation as an essential prerequisite for actualization of NPOs comparative advantages. Restrictions imposed on NPOs are reasonable if they are compensated by benefits from greater trust. The rigidity of constrains and requirements should be optimized while accounting for peculiarities of a social medium, the state of the nonprofit sector, and the governments readiness to encourage the development of the latter. As empirical data suggests, Russian NPOs being on different stages of maturity need separate legal treatment. In the meanwhile, interests that prevail in the NPOs community are not always conducive to rapid changes.

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.

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