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Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective
Earnings management has been cast into negative light due to the recent corporate scandals and, therefore, is viewed as detrimental to the firm. Enron and Worldcom represent two of the most egregiousExpand
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Earnings Management Vehicles for Korean Firms
We investigated the vehicles that Korean firms use when the firms manage earnings. We partitioned our sample into low, mid and high accrual sub-samples based on discretionary accruals. Low accrualExpand
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Earnings management of seasoned equity offering firms in Korea
Abstract We investigated 249 Korean seasoned equity offering (SEO) firms during the period 1995–1997 to determine if the SEO firms manage earnings in the year before a planned issue of seasonedExpand
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Cash from operations and earnings management in Korea
Abstract Our study investigates the relationship between the operating performances of Korean industrial firms and the behavior of discretionary accruals during the period 1994–1997. We hypothesizeExpand
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Fermented and Acidified Vegetables
Vegetables may be preserved by fermentation, direct acidification, or a combination of these, along with pasteurization or refrigeration and selected additives, to yield products with an extendedExpand
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Controlling shareholders’ opportunistic use of share repurchases
This study examines how share repurchase and dividend policies are influenced by controlling shareholders in an emerging market. We maintain that the controlling shareholders can utilize shareExpand
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Hereditary diffuse gastric cancer: cancer risk and the personal cost of preventive surgery
Germline CDH1 mutation carriers are at risk for early-onset diffuse gastric cancer (DGC) and female carriers have an additional risk of lobular breast cancer. The reported literature GC risk of 70%Expand
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The Impact Of Corporate Governance On Earnings Management In Korea
The purpose of this study is to analyze whether an improvement in corporate governance can mitigate earnings management. Our study further investigates corporate governance factors that mitigate theExpand
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