Stakeholder influence on earnings management behavior by German private firms:
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Format: | Abschlussarbeit Buch |
Sprache: | English |
Veröffentlicht: |
2013
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Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XVIII, 271 S. graph. Darst. |
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Datensatz im Suchindex
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adam_text | Titel: Stakeholder influence on earnings management behavior by German private firms
Autor: Loy, Thomas R
Jahr: 2013
Contents
List of Figures VII
List of Tables IX
List of Abbreviations XI
List of Variables XV
I Introduction and Concepts 1
1 Introduction 3
2 Concepts and framework 7
2.1 Fundamentals of earnings management........................................7
2.1.1 Defining earnings management..........................................10
2.1.2 Interconnectedness of earnings management with other aspects of
financial reporting ......................................................14
2.1.2.1 Earnings management and fraud............................14
2.1.2.2 Earnings management and impression management .... 16
2.1.2.3 Earnings management and the quality of earnings..........17
2.1.2.4 Earnings management and positive accounting theory ... 20
2.1.3 Earnings management instruments in German GAAP................26
2.1.3.1 Options to recognize assets or liabilities ....................28
2.1.3.2 Valuation choices..............................................29
2.2 Detection of earnings management ............................................32
2.2.1 Small loss avoidance....................................................33
2.2.1.1 Theoretical background of small loss avoidance............34
2.2.1.2 The choice of interval widths................................36
2.2.1.3 Criticism of the distributional approach....................37
2.2.2 Discretionary accruals management....................................39
2.2.2.1 Stationary accruals models ..................................41
2.2.2.2 Performance-based discretionary accruals models..... 44
2.2.3 Income smoothing ......................................................50
2.2.3.1 Motivation to smooth company earnings....................51
2.2.3.2 Income smoothing metrics....................................53
2.2.4 Real earnings management..............................................55
II Stakeholder Influence on Earnings Management Behavior 61
3 Stakeholder influence on earnings management behavior 63
3.1 Fundamentals of stakeholder theory.........................63
3.2 The traditional dichotomy between users and preparers of financial reports 69
3.3 Behavioristic approach..........................................................71
3.4 Catering approach ..........................................73
3.5 Cultural approach................................................................75
4 Auditors 79
4.1 Introduction......................................................................79
4.2 Literature review and development of research questions ....................81
4.3 Method ..........................................................................83
4.3.1 Sample selection ........................................................83
4.3.2 Statistical tests..........................................................85
4.3.2.1 Abnormal accruals............................................85
4.3.2.2 Income smoothing............................................87
4.3.2.3 Unexpected conservatism ....................................88
4.3.2.4 Aggregate accounting earnings quality proxies and subse-
quent analyses ................................................90
4.4 Descriptive statistics and empirical results....................................93
4.4.1 Descriptive statistics and univariate results............................93
4.4.2 Multivariate results......................................................96
4.4.3 Additional analyses...........................100
4.4.3.1 Potential trade-off between real and accrual earnings man-
agement ........................................................100
4.4.3.2 Additional robustness checks ................................101
4.5 Summary and discussion............................108
5 Banks 113
5.1 Introduction......................................................................113
5.2 The German banking sector....................................................118
5.3 Theory and hypotheses..........................................................120
5.3.1 Bank influence on loss avoidance ......................................120
5.3.2 Banks influence on their clients earnings management behavior . . 121
5.4 Data and research methodology................................................125
5.4.1 Data sources and selection..............................................125
5.4.2 Statistical tests..........................................................130
5.4.2.1 Banks influence on loss avoidance ..........................130
5.4.2.2 Banks influence on their clients earnings management be-
havior ..........................................................134
5.4.2.3 Firms reactions on changing banking regulation............140
5.5 Descriptive statistics and empirical results....................................141
5.5.1 Descriptive statistics....................................................141
5.5.1.1 Banks influence on loss avoidance ..........................142
5.5.1.2 Banks influence on clients earnings quality................142
5.5.2 Banks influence on loss avoidance......................................145
5.5.3 Banks influence on their clients earnings management behavior . . 147
5.5.3.1 Banks influence on clients earnings quality................147
5.5.3.2 Banks influence on clients accrual quality and earnings
persistence....................................................152
5.5.3.3 Firms reactions on changing banking regulation............153
5.5.4 Other sensitivity analyses..............................................154
5.6 Concluding remarks..............................................................160
6 Employees 163
6.1 Introduction......................................................................163
6.2 Background, prior research and hypothesis development......................165
6.2.1 Employee influence and reactions on their employers accounting
practices..................................................................165
6.2.2 Co-determination in Germany..........................................167
6.2.3 Supervisory board influence on earnings management................169
6.2.4 Evidence of income smoothing..........................................171
6.2.5 Hypotheses development................................................172
6.3 Methodology and data..........................................................175
6.3.1 Data sources and selection..............................................175
6.3.2 Research design..........................................................178
6.3.2.1 Income smoothing............................................178
6.3.2.2 Propensity score matched sample............................182
6.4 Descriptive statistics and empirical results.................. 183
6.4.1 Descriptive statistics and univariate results.............. 183
6.4.2 Econometric evidence.......................... 187
6.4.2.1 Association of co-determination with income smoothing . 187
6.4.2.2 Propensity score matched sample.............. 188
6.4.3 Other sensitivity analyses ....................... 190
6.5 Summary and conclusion............................ 197
7 Tax Office 201
7.1 Introduction......................................................................201
7.2 Theory and hypotheses..........................................................204
7.3 Data and research methodology................................................206
7.3.1 Sample selection ........................................................206
7.3.2 Research methodology..................................................208
7.3.2.1 Loss avoidance................................................208
7.3.2.2 Income smoothing......................211
7.4 Descriptive statistics and empirical results..................214
7.4.1 Descriptive statistics....................................................214
7.4.2 Multiple probit analysis................................................222
7.4.3 Income smoothing analyses ......................224
7.4.4 Other sensitivity analyses.......................226
7.5 Summary and conclusion........................................................226
III Summary and Conclusion 229
8 Summary and Conclusion 231
A Appendix 233
A.l Size criteria of §326 HGB ...........................233
A. 2 Total credit and order inflow..........................233
Bibliography 235
Curriculum Vitae 271
|
any_adam_object | 1 |
author | Loy, Thomas 1982- |
author_GND | (DE-588)1038241529 |
author_facet | Loy, Thomas 1982- |
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author_sort | Loy, Thomas 1982- |
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dewey-ones | 657 - Accounting |
dewey-raw | 657.30943 |
dewey-search | 657.30943 |
dewey-sort | 3657.30943 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Thesis Book |
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geographic_facet | Deutschland |
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illustrated | Illustrated |
indexdate | 2024-07-10T01:07:37Z |
institution | BVB |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027336863 |
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physical | XVIII, 271 S. graph. Darst. |
publishDate | 2013 |
publishDateSearch | 2013 |
publishDateSort | 2013 |
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spelling | Loy, Thomas 1982- Verfasser (DE-588)1038241529 aut Stakeholder influence on earnings management behavior by German private firms Thomas R. Loy 2013 XVIII, 271 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bielefeld, Univ., Diss., 2014 Bilanzpolitik (DE-588)4129338-1 gnd rswk-swf Stakeholder (DE-588)4300861-6 gnd rswk-swf Privatwirtschaft (DE-588)4123981-7 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Privatwirtschaft (DE-588)4123981-7 s Bilanzpolitik (DE-588)4129338-1 s Stakeholder (DE-588)4300861-6 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027336863&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Loy, Thomas 1982- Stakeholder influence on earnings management behavior by German private firms Bilanzpolitik (DE-588)4129338-1 gnd Stakeholder (DE-588)4300861-6 gnd Privatwirtschaft (DE-588)4123981-7 gnd |
subject_GND | (DE-588)4129338-1 (DE-588)4300861-6 (DE-588)4123981-7 (DE-588)4011882-4 (DE-588)4113937-9 |
title | Stakeholder influence on earnings management behavior by German private firms |
title_auth | Stakeholder influence on earnings management behavior by German private firms |
title_exact_search | Stakeholder influence on earnings management behavior by German private firms |
title_full | Stakeholder influence on earnings management behavior by German private firms Thomas R. Loy |
title_fullStr | Stakeholder influence on earnings management behavior by German private firms Thomas R. Loy |
title_full_unstemmed | Stakeholder influence on earnings management behavior by German private firms Thomas R. Loy |
title_short | Stakeholder influence on earnings management behavior by German private firms |
title_sort | stakeholder influence on earnings management behavior by german private firms |
topic | Bilanzpolitik (DE-588)4129338-1 gnd Stakeholder (DE-588)4300861-6 gnd Privatwirtschaft (DE-588)4123981-7 gnd |
topic_facet | Bilanzpolitik Stakeholder Privatwirtschaft Deutschland Hochschulschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027336863&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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