the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …

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 …

effect between the future information of aggregate accruals and the historical information of aggregate operating cash flow …

discretionary accruals in Chinese listed companies. Moreover, we document that Chinese CSR active firms engage more in earnings … management through discretionary accruals than CSR inactive firms. These findings are consistent with the opportunistic financial …

the earnings management by the Modified Jones model. 52,545 discretionary accruals are computed for Slovak, Czech …

listed on the Saudi Stock Exchange (Tadawul) is investigated by short-term versus long-term discretionary accruals. For firms … whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance … would be lower than firms that do not consider EM. The results show that EM discretionary accruals influence the value …

. The level of earnings management was measured by discretionary accruals using the Kasznik model. In this paper, a …