stock market management
Big four auditors audit quality and earnings management : Evidence from Turkish stock market
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Audit quality is considered as one of the factors affecting the reliability of financial information. Theoretical arguments and research findings suggest that audit quality constrains earnings management . Given that auditors incentives to provide high quality
Considering the shareholder perspective: value-based management systems and stock market performance
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We empirically study the use of value-based management systems in listed German firms and examine implications for firms stock market performance. Using a novel, hand-collected data set covering 083 firm years from 2002 to 200 we find that value-based management
Stock market reaction to management incentive plan adoption: An overview
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The papers by Brickley, Bhagat and Lease (The Impact of Long-Range Managerial Compensation Plans on Shareholder Wealth) and by Tehranian and Waegelein ( Market Reaction to Short-Term Executive Compensation Plan Adoption) examine stock price
The Relationship between Non-Financial Innovative Management Accounting Tools and Risk and Return of Iranian Stock Market Listed Companies
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Financial management is strongly deal with maximization of shareholders wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and
Active portfolio management on the Romanian Stock Market
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The homogeneity of expectations and rationality of decisions in the neo-classical portfolio theory imply the existence of an efficient market efforts to find over/under valued assets are unnecessary and will not produce results superior to a passive strategy, is clearly contrary to
Stock returns, earnings management and insider selling during the 1990s stock market bubble
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Consistent with allegations that lofty stockbased compensation levels in the 1990s led managers to boost the stock price by manipulating earnings before selling stock we find that: managers tended to inflate earnings before selling stock ; during the market bubbles
The Influence of Enterprise Risk Management on Insurers Stock Market Performance: An Event Analysis
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Enterprise risk management (ERM) increases shareholder value. In this study we test whether ERM influences insurers stock market performance. The results indicate that insurers stock market performance is linked to the characteristic of industry events and
Perceived audit quality, earnings management and cost of debt capital: Evidence from the energy listed firms on vietnams stock market
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This study examines the impact of perceived audit quality and accrual-based earnings management on cost of debt capital of the energy listed firms on Vietnams stock market . Our data set includes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the
The Effect of Top Management Teams Tacit Persuasion on the Stock Market
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Purpose: This study investigates the influence of Top Management Team (TMT) communication on a companys stock price before and after crisis. Design/methodology/ approach: Enrons TMT emails were analyzed using Natural Language Processing (NLP) for
Critical evaluation of stock market capitalization response to money supply management in the Nigerian economy
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The study evaluated stock market capitalization (MCAP) response to money supply management in Nigeria. The inability of the stock market to perform as expected despite the stiff supervisions and money supply inspired this evaluation. The study employed broad
Managerial stock sales and earnings management during the 1990s stock market bubble
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Stockbased compensation puts managers in the position of having, at some point, to sell stock . The prevalence of stockbased compensation in the 1990s allegedly created incentives for managers to hype their companies stock price by manipulating earnings
Impact of working capital management on profitability and market evaluation: Evidence from Tehran Stock Exchange
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The main objective of this study is providing empirical evidence about the impact of working capital management on profitability and Market evaluation of the companies listed in Tehran Stock Exchange. For this purpose, we studied a sample of companies listed in Tehran Stock
Earnings management and stock market returns
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This paper investigates the variability of real business activities in the form of discretionary expenditures (accounts receivable, selling, general and administrative expenses, and net change in accruals), and the firms stock price performance in relation to the frequency of
Stock market reaction to ESG-oriented management : An event study analysis on a disclosing policy in Japan
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ESG investment, a new form of portfolio allocation that takes into consideration the non- financial factors of firms such as environmental (E), social (S), and corporate governance (G) issues in business, has gained prominence in the capital market . However, empirical
Stock Market Segmentations, Free Cash Flow and Earnings Management : The Roles of Moderating Independent Audit Committee and Audit Quality (The Case
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Purpose: The current study aims at formulating the stock market segmentations as an independent variable. As well, the study develops a conceptual framework that aims to employ the agency theory in providing evidence concerning earnings management
The impact of earnings management on liquidity: Case of the Tunisian Stock Market
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Journal of Finance Economics Volume Issue 4 (2013), 10-29 ISSN 2291-4951 E-ISSN 2291-496X Published by Science and Education Centre of North America Science and Education Centre of North America The impact of earnings management on liquidity Youssef
Short-Term Stock Market Fuzzy Trading System with Fuzzy Capital Management
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Forecasting financial market indices became a necessary operation for investors decisions in order to get the maximum return of investments. The complex behavior of the stock market requires development of forecasting systems. This work proposes a short-term stock fuzzy
Stock market trading, price formation, and optimal management compensation: theory and evidence
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How do corporate decision-makers make use of the information conveyed by their stock prices This paper presents a simple model in which traders private information is partially impounded into a firms stock price, which is in turn used in an optimal incentive contract for
on mandatory and voluntary disclosure: The stock market reaction to mandatory segment reporting changes and the credibility of voluntary management
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My dissertation examines the stock markets assessment of corporate mandatory and voluntary disclosure. Specifically, the first part of the dissertation investigates the stock market reaction to the mandatory segment reporting changes and the second part studies
Earnings Management Real Earnings Management and Firm Performance: Evidence from Public Shareholders Listed Firms on Jordanians Stock Market
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Managers manipulate the firms earnings through earnings management to demonstrate higher performance in the current and future periods. The current studys aimed to examine the influence of accrual-based earnings management (AEM) and actual earnings