ACCOUNTING: Earnings Management & Predictive Content

Session Submission Type: Regular Session

Session Description

This session explores the intricate connections between accounting earnings management and various critical factors such as supply chain dynamics, capital management strategies, and governance. Through meticulous analysis, the research aims to uncover the complex interplay between these elements, shedding light on how they impact and influence each other within business operations. Additionally, the session addresses the predictive power of accounting earnings growth concerning Gross Domestic Product (GDP) by investigating the potential predictive relationship between these two crucial metrics.

Session Chair

• Ahmad H. Jumah, University of Illinois Springfield

Individual Presentations

• Earnings management, capital management, and corporate governance – The case of listed banks in the United States. - Ikechukwu Ndu, University of Southern Maine; Anoruo Emmanuel, Coppin State University; Chiaku Chukwuogor, Eastern Connecticut State University

• How can supply chain relationships affect earnings manipulation? - SHIH-SIAN JHANG, National Sun Yat-sen University; Winston T. Lin, The State University of New York, University at Buffalo

• Accounting Earnings’ Predictive Power over Future GDP Growth: a Comparative Study of U.S. GAAP and IFRS - Meng Huang, University of Toledo; Chao Wen, Ohio Northern university