Pro-forma earnings accuracy and manager opportunism: A study of SBF 120 companies (notice n° 226472)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01712cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112061327.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Aziz Djibrilla, Abdoul |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Pro-forma earnings accuracy and manager opportunism: A study of SBF 120 companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 61 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In their earnings releases, many companies make adjustments to their GAAP earnings, resulting in pro-forma earnings. These adjustments are a way for managers to provide investors with more accurate performance indicators, but managers can also use them opportunistically. This study aims to determine whether managerial opportunism affects the accuracy of pro-forma earnings. More specifically, we aim to examine the effect of executive compensation based on short- and long-term performance as well as board independence on the accuracy of pro-forma earnings. According to the results of our tests, these three parameters have no effect on the accuracy of pro-forma earnings. Our study does not therefore support the idea that opportunism plays a part in the publication of pro-forma results, but rather that such declarations are made for informational reasons. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pro-forma earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GAAP earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | opportunism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pro-forma adjustments |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pro forma earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GAAP earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | opportunism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | proforma adjustments |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 307-308 | 1 | 2021-08-20 | p. 117-125 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2021-1-page-117?lang=en">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2021-1-page-117?lang=en</a> |
Pas d'exemplaire disponible.
Réseaux sociaux