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Journal of Business Economics and Management Volume 17, 2016 - Issue 6
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Original Articles

Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?

Susana CallaoDepartment of Accounting and Finance, Researcher of Business administration, University of Zaragoza, SpainView further author information
,
Riccardo CiminiDepartment of Business and Economics, Researcher of Business administration, University of Tuscia, Viterbo, ItalyCorrespondence[email protected]
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&
José Ignacio JarneDepartment of Accounting and Finance, Researcher of Business administration, University of Zaragoza, SpainView further author information
Pages 1286-1299 | Received 28 Oct 2015, Accepted 16 Jun 2016, Published online: 21 Dec 2016

Citations (18)

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Read on this site (4)

Melik Ertugrul. (2021) How does leverage affect the value relevance? Evidence from Turkey. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:2, pages 246-267.
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Basiem Al-Shattarat. (2021) The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia. Cogent Business & Management 8:1.
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Cristhian Mellado & Paolo Saona. (2020) Real earnings management and corporate governance: a study of Latin America. Economic Research-Ekonomska Istraživanja 33:1, pages 2229-2268.
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Alessandro Mechelli & Riccardo Cimini. (2019) Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:2, pages 203-223.
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Articles from other publishers (14)

Laura Bini, Francesco Giunta, Rebecca Miccini & Lorenzo Simoni. (2021) Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. Journal of Management and Governance 27:1, pages 43-74.
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Simi Anto. (2023) Investigating the Influence of IFRS Adoption on the Quality of Accounting Practices: A Review on Augmented Disclosure Demands. SSRN Electronic Journal.
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Aboubakar Mirza & Javaria Abbas. (2022) Value Relevance of Financial Information in Malaysian Listed Firms: Real Earnings Management’s Perspective. Journal of Accounting and Finance in Emerging Economies 8:1.
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Riccardo Cimini. (2021) The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union. Journal of International Financial Management & Accounting 33:1, pages 134-153.
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Ratnaningrum Ratnaningrum, Rahmawati RahmawatiDjuminah DjuminahAri Kuncara Widagdo. (2021) The Value Relevance of Earnings in the Presence of Earnings Management: Indonesia as Evidence. Global Business Review, pages 097215092110602.
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Alessandro Mechelli & Riccardo Cimini. (2020) The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance 25:4, pages 1241-1266.
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Jose Joy Thoppan, Robert Jeyakumar Nathan & Vijay Victor. (2021) Impact of Improved Corporate Governance and Regulations on Earnings Management Practices—Analysis of 7 Industries from the Indian National Stock Exchange. Journal of Risk and Financial Management 14:10, pages 454.
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Bambang Sutopo, Arum Kusumaningdyah Adiati & Purnama Siddi. (2021) EARNINGS AND FIRM VALUE: THE MODERATING IMPACT OF LARGE DEFERRED TAXES AND LARGE ACCRUALS IN INDONESIA. Business: Theory and Practice 22:2, pages 241-248.
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Alberto Quagli, Corrado Lagazio & Paola Ramassa. (2020) From enforcement to financial reporting controls (FRCs): a country-level composite indicator. Journal of Management and Governance 25:2, pages 397-427.
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Melik ERTUGRUL. (2021) FİNANSAL STRESİN MUHASEBE VERİLERİNİN DEĞER İLİŞKİSİNE ETKİSİTHE IMPACT OF FINANCIAL STRESS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION. Muhasebe Bilim Dünyası Dergisi 23:1, pages 22-47.
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Muljanto Siladjaja & Yuli Anwar. (2020) The impact of innate accruals quality on the future market value moderated by dividend policy. Asian Journal of Accounting Research 5:2, pages 269-283.
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Walid Shehata Mohamed Kasim Soliman & Karim Mansour Ali. (2020) An investigation of the value relevance of deferred tax: the mediating effect of earnings management. Investment Management and Financial Innovations 17:1, pages 317-328.
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Ahmad Ibrahim Said Karajeh. (2019) Voluntary disclosure and earnings quality: evidence from ownership concentration environment. Management Research Review 43:1, pages 35-55.
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Maria Carmen Huian, Marilena Mironiuc & Mihaela Chiriac. (2018) Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows. Audit Financiar 16:149, pages 101.
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