Preliminary Data Analysis and Reporting Plan-Qualitative Research Method-submit a preliminary qualitative data analysis and repo

Preliminary Data Analysis and Reporting Plan-Qualitative Research Method-submit a preliminary qualitative data analysis and repo Research Paper example
Ph.D.
Research Paper
Finance & Accounting
Pages 3 (753 words)
Download 0
Earnings Management: The Continuum from Legitimacy to Fraud Name: Institution: Abstract Earning management is the reasonable and legal management decision making and reporting that is aimed at attaining stable and predictable financial results. Managers need to understand the effect of their accounting choices so that they can make the best financial decisions for their firms…

Introduction

Introduction According to agency theory, managers may have personal goals that compete with the goal of the institution or company they are running. Due to the imperfect labor and capital markets top managers seek to maximize their utility at the expense of the company. The need to expand rapidly and gain recognition among the top managers can lead to the manipulations (Bowie and Freeman, 1992) of accounts and give false reports to the boards of directors and the public. The managers also sometimes manipulate accounts for the sake of cushioning the company earnings. In order to hide corrupt deals in the company the managers are also engaged in the vice. In addition to the above, top managers are likely to manipulate the accounting to create false perceptions among the interested individuals and other firms in order to expand (Mohanram and Bartov, 2004). Research on earnings management estimate that 8-12% of companies with small pre-managed earnings decreases manipulate earnings to achieve earnings increases and 30-44 percent of companies with small pre-managed losses manage earnings to create positive perception (Barth and Taylor, 2010). Many managers have however engaged in financial reporting fraud instead of the legitimate earnings management (Beneish, 1999). Study design. ...
Download paper
Not exactly what you need?

Related papers

The Comparison of Principal Component Analysis and Data EnvelopmentAnalysis in Ranking of Decision
The huge capacity of research in the field of modeling of the real world processes along with handling of several input and output variables is obvious. All these situations can be considered as multivariate due to the presence of multiple variables. Multivariate Analysis: Multivariate analysis techniques identify the relationship patterns among a number of variables at one time. Multivariate…
Data analysis. Statistical Significance of the Parameters
0= -148.2206 ? 1= -1.287395 ? 2= 1.809622 ? 3= 0.590396 ? 4= -21.48169 ? 5= 5.619403 ? 6= -14.51467 ? 7= 29.36026 From the above table, it can be noticed that the constant is -148.22 which means these manhours are available to operate an establishment if there is no factor available. Average daily occupation has the negative relationship with the manhours such that to add 1 extra manhour the…
Financial Reporting and Analysis
Favourism on one party over the other which is intentional should not exist concerning the information on financial reports. The financial statements will henceforth, provide a balanced scorecard to all the parties I relation to the effects of the transactions. b) The Board may be required to abandon neutrality and establish standards of reporting that conceals the particular transactions impact…
Data Table Analysis
Beside above, this elaborates the steps used to generate a pivot table using Kudler’s general ledger inventory data and explains how all the data in the pivot table may be developed and used for decision making in management for Kudler.   Inventory data table of the Kudler’s helps every person to read easily the table and enables them to easily explain the information in the table. This…
Preliminary Analysis of Cost and Budgetary Information Systems
Outline of Product Cost and Budgetary Control Methodologies and Systems • Product costs include the cost estimates that are based on material, labor and machine process that influence decisions made by management. It is either based on activity based costing or traditional based costing (Kaplan & Anderson, 2007). • Activity based costing is adopted from the conventional costing system and it…
financial data analysis
A clear linear relationship is not evident, which could be an indicator that WHEATHD is a poor predictor of WHEATSF. Figure 1: the plot of WHEATSF against WHEATHD Model R R Square Adjusted R Square Std. Error of the Estimate Change Statistics R Square Change F Change df1 df2 Sig. F Change 1 .421a .177 .174 27.2183 .177 53.344 1 248 .000 Table1: Model regression summary Table 1 above presents a…
Individual Data Analysis Report
Although he has enough knowledge needed to start such an upscale restaurant, he is unsure about the demand for such a restaurant in the city. The city had a population of nearly 500,000 but he could not provide any assurance regarding the taste or the income which would generate the demand for his restaurant. In such a situation, Michael requires to collect some additional information, on the…