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Keywords: Earnings management
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Journal Articles
Journal:
Property Management
Property Management (2024) 42 (1): 15–31.
Published: 23 June 2023
...Håkon Bergseng Brannan; Christian Pjaaka; Are Oust; Ole Jakob Sønstebø Purpose In periods of economic distress, expectations for businesses change and there is a heightened need for reporting quality. This study investigates the impact of crises on earnings management in the real estate sector...
Journal Articles
Journal:
Property Management
Property Management (2018) 36 (4): 461–482.
Published: 27 July 2018
... Stock Exchange listed real estate firms to investigate how the brokerage fee in the real estate industry might affect the earnings management of firms across its ownership expropriation. Using annual report data, the authors investigate the associations over a panel for the period 2008−2012. Robust...
Journal Articles
Journal:
Property Management
Property Management (2018) 36 (2): 156–172.
Published: 16 April 2018
... panel data spanning from 2000 to 2015 to examine the impact of the GFC on REITs’ earnings management (EM) after controlling for other factors (including the market shock in 2007 and 2008). The measurements of EM are estimated by using the models developed from literature such as modified Jones models...
