Raman and shahrur 2008
Webbmanagement (e.g., Raman and Shahrur (2008), Dou, Hope, and Thomas (2013)). Information asymmetry between the trading partners can increase these transaction … Webb(1995) (modified Jones model), Kothari et al. (2005) and Raman and Shahrur (2008) models. Subsequently, the residuals of these models are regressed on a set of …
Raman and shahrur 2008
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Webb25 juli 2024 · This is especially true when firms have more relation-ship specific investments with their suppliers. Further, firms can also influence their suppliers investment behavior through earnings management (Raman and Shahrur, 2008). Firms also use earnings management to overstate their financials at the time of Seasoned … Webb19 mars 2024 · The proior literature has been categoried into four aspect, including information sharing and supply–demand forecasting, smarter supply chain process …
Webb18 feb. 2024 · Raman, K., & Shahrur, H. K. (2008). Relationship-Specific Investments and Earnings Management Evidence on Corporate Suppliers and Customers. The Accounting … Webbearnings management behavior (Raman and Shahrur 2008). We add to this line of research by showing that, consistent with economic theory, income smoothing is most prevalent in weak legal quality/high relationship-specific environments. We also contribute to the literature that suggests that firms from jurisdictions with poorly
Webb(1980), Raman and Shahrur (2008)), or (4) a supplier’s post-sale product support is important (Titman (1984)). Focusing on these factors, we examine changes in major supplier and customer equity values and their behavior toward their major trading relationships around SEOs and use these changes to distinguish between our two … Webb(2005), Raman et Shahrur (2008) et Stubben (2010). Ces mod èles ont pour objectif d’estimer la partie discrétionnaire des accruals considérée comme proxy de la gestion comptable des résultats. Ces modèles sont de complexité variable. Les plus simples estiment les accruals
Webb1 apr. 2024 · The relation between the degree of income smoothing and CSR could be spurious if it is simultaneously affected by unobservable factors. For instance, ongoing implicit claims between a firm and its stakeholders create incentives for managers to choose long-run, income-increasing accounting methods (Bowen et al., 1995; Raman & …
Webbharms customer – supplier relationships (Raman and Shahrur 2008). Good supplier – customer relationships foster mutual trust and promote mutual information sharing and resource comple-mentarity (Fei and Xuejun 2009), which are critical for meeting performance commitments. gma network triviaWebb15 juni 2024 · Data was collected from annual reports of sample companies. To measure earnings management, this study used the model of Raman and Shahrur (2008). The … bolted connection inventorWebbFindings - Using discretionary accruals as a proxy for earnings management, the results obtained from the three models (Jones modified 1995; Kothariet al., 2005; Raman and … gma network stationsWebbfinancial performance expectations of major suppliers or customers. Raman and Shahrur (2008) find that the specific investment in the supply chain is positively related to the discretionary accruals. Dou, Hope, and Thomas (2013) argue that firms in coun-tries with weaker contractual enforcement environments and firms in industries requir- gma network taglineWebb8 apr. 2024 · Dominant firms tend to be less economically dependent on the other party and have relatively lower specific investment, thus the values of dominant firms are less impacted by the sunk costs and switching costs brought by relationship breakdown (Raman & Shahrur, Citation 2008). bolted connection pinned or fixedWebbFurther, Raman and Shahrur (2008) find that earnings management is used opportunistically to influence the perception of suppliers about the firm’s prospects. We add to this body of work and examine whether a firm’s managerial compensation policy can convey information about its prospects to gma network vote countWebbevidence about customer-supplier relationship and earnings management of Raman and Shahrur (2008) shows that firms are more likely to have earnings management activities when relationship-specific investments are important. However, one of main differences between our studies is the channel of information environment. gma network widescreen