Raman and shahrur 2008
Webb4 okt. 2024 · Discretionary accruals are estimated by the Modified Jones model and Raman and Shahrur (2008) model, while Altman’s Z-score and distance-to-default model are used to detect the degree of financial distress. Webb从而影响企业的经营绩效（Heczel et al.,2008；唐跃军,2009;江伟等,2024） % 客户作为企业的重要非财务利益相关者，所形成的隐形契约关系可能会影响企业的会计政策 选择，进而影响企业的盈余管理活动&Raman and Shahrur,2008 ;林钟高等,2024;徐虹等,2016） %紧
Raman and shahrur 2008
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Webb18 feb. 2024 · Raman, K., & Shahrur, H. K. (2008). Relationship-Specific Investments and Earnings Management Evidence on Corporate Suppliers and Customers. The Accounting … Webb6 feb. 2008 · 65 Pages Posted: 6 Feb 2008 Kartik Raman Bentley University Husayn K. Shahrur Bentley University - Department of Finance Abstract We examine the …
WebbRaman and Shahrur (2008) find that a firm’s earnings management has an adverse effect on its suppliers’/customers’ relationship-specific investments and … 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 …
Webbrelationship” (Raman and Shahrur, 2008). Each of these four components of asset specificity will further be examined in relation to reputation, using hypothetical examples of supplier relationships. 3.1. Physical Asset Specificity Highly specific or specialized physical assets can be used to differentiate a company from its http://ijssmr.org/uploads2024/ijssmr05_14.pdf
Webbal. 2012; Raman and Shahrur 2008). For instance, a customer engaged in a long-term transaction with a supplier may tailor its production technology to process inputs from …
WebbRaman and Shahrur (2008) suggest that firms are interested in managing earnings opportunistically to influence the perception of suppliers/customers about their growth … اطفئت شمسيWebbearnings 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 cropped jeansWebbintensive customers (Levy (1985), Titman and Wessels (1988), and Raman and Shahrur (2008)). Thus, RSIs can increase a customer’s cost of switching suppli-ers. However, a supplier that has made RSIs may not have the production capabil-ities and flexibility to begin producing goods that fit the customer’s new demands. اطعام نیازمندان در روز عید غدیرWebbWhile Raman and Shahrur (2008) suggest that firms can manage earnings to influence suppliers/customers’ perceived revenues from the relationship, it is unclear whether … اطعم رز بخاريWebb(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 … اطعام نیازمندان در ماه رمضانWebb1 dec. 2024 · We compute the weights to reflect the importance of suppliers to the customer. Our measure of weighted supplier RSI is in line with relevant literature (e.g., Banerjee et al. 2008; Kale and Shahrur 2007; Raman and Shahrur 2008). Footnote 8. Panel B in Table 1 reports characteristics of the firm-supplier relationship at the pair level. cropped kapuzenjackeWebbwould imply higher material misstatement risk for auditors (Raman and Shahrur 2008; Huang et al. 2016; Cen et al. 2024). On the other hand, however, major customer … اطعام فقرا در ماه رمضان