Rounding-up in reported eps, behavioral thresholds, and earnings management

Article Abstract:

The business enterprises manipulate profits in reporting one more cent of earnings per share. Evidently, the management resorts to it when they expect to match analyst's forecast, show positive gains and the accruals of the working capital is mostly used to round-up the earnings per share.

Earnings per share

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An empirical analysis of analysts' cash flow forecasts

Article Abstract:

The financial analysts's bias in forecasting cash flow for businesses where operating, financing and accounting functions indicate the significance of cash flow as important to assesing earnings and interpreting business viability is discussed.

Economic forecasting, Cash flow

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The impact of improved auditor independence on audit market concentration in China

Article Abstract:

The effects of improved auditor independence on audit market concentration in China are examined.

China, Economic aspects, Laws, regulations and rules, Auditing

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