the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …

, tend to manage earnings by manipulating discretionary accruals and real operating activities. Additional analysis suggests …

-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of … contrast, accruals are higher for firms that benefit most from public listing and for firms with good future prospects. This … only when they believe the firm will recover in near future. The market can thus interpret discretionary accruals as a …

-based measures, both performance-adjusted discretionary total and current accruals as proxies for earnings management, and a measure …

, tend to manage earnings by manipulating discretionary accruals and real operating activities. Additional analysis suggests …

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended … reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals …

Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …