... 2012 Organizational earnings Disclosure Financial forecasting Information disclosure Management forecasts Credibility Good news and bad news have different believability arising from managers' different incentives for disclosing each. Bad news is viewed as inherently believable...

.... Auditing Financial forecasting Organizational earnings In this study, we examine the relation between audit tenure and the underlying ways firms manage the surprise element of their annual earnings. Recent studies (Brown and Caylor, 2005 ; Matsumoto, 2002 ; Bartov et al., 2002 ; Brown...

... hierarchy. The results suggest that regulators and practitioners should focus on different thresholds for different types of firms when investigating the mechanisms used to achieve the thresholds. © Emerald Group Publishing Limited 2010 Financial forecasting Financial analysis Organizational...

... the results; Section 5 concludes with the main findings of this study. H2. Firms which issue domestic convertible bonds have a higher level of earnings management than firms which issue overseas convertible bonds. Convertible bonds Organizational earnings Financial management Taiwan...

..., Jacobson (1987) suggests that ROI is a useful and perhaps the best available indicator of business performance. © Emerald Group Publishing Limited 2008 Company performance Accounting Rate of return Organizational earnings Cash management Researchers in accounting, economics...

... Limited 2008 Earnings per share Organizational earnings Stocks Bonuses Benefits Employees Taiwan It is generally agreed that an employee bonus, a cost to current shareholders, should be accounted for as an expense. However, instead of recognizing this item as an expense...