مقاله بیس باعنوان:نقش کیفیت حسابرسی و فرهنگ در مدیریت درآمد در شرکت با بیش از حد جریان نقدی آزاد

اختصاصی از سورنا فایل مقاله بیس باعنوان:نقش کیفیت حسابرسی و فرهنگ در مدیریت درآمد در شرکت با بیش از حد جریان نقدی آزاد دانلود با لینک مستقیم و پر سرعت .

مقاله بیس مناسب برای پایان نامه حسابداری باعنوان:مالکیت خانوادگی وجریان نقد ازاد

بصورت انگلیسی ودر 34صفحه

بافرمت PDF چاپ 2017 و برگرفته مجله معتبر

طبق رعایت اصول اخلاقی وجلوگیری ازتکراری شدن موضوع ازفروختن مقالات به چند نفراجتناب ومتعهد میشویم این مقاله بیس فقط به یک نفر(اولین خریدار) فروخته خواهد شد وطبق تنظیمات سایت پس از اولین فروش لینک این مقاله غیرفعال خواهد شد

Abstract Purpose The purpose of this

paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow; as these companies have been associated with an agency problem. Design/methodology/approach This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. Excessive free cash flow is scrutinized by the method used by Chung et al. (2005). Listed companies in nine countries in the Asia-Pacific region are represented in this study. The statistical analyses are used to examine the influence of cultural aspect, the role of external monitoring by high-quality auditors, and the earnings management practice in the companies with excessive free-cash-flow. Findings The empirical results presented in this paper provide support for the proposition that managers of companies with excessive free-cash-flow will make investment decisions that are not always in the best interest of the shareholders and use accounting discretion to increase reported earnings. This study provides empirical evidence that these companies have been associated with an agency problem and the role of external auditor persists in a setting where cultural differences prevail in across countries.