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Are PE- and MB-ratios susceptible to accruals, growth, or profitability?

Stähle, Martin; Lampenius, Niklas - 2010

Price Earnings- and Market Book-ratios presume a systematic link between financial statement data and company value. We analyze this relationship in a steady state model with overlapping capacity investments where company value is inferred from a constant growth residual income model. We...

Persistent link: https://www.econbiz.de/10012822368

Empirical evidence on cross-country differences in explaining accruals anomaly

Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132

Persistent link: https://www.econbiz.de/10011289523

The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

factors could be observed on the value of discretionary accrual. …

Persistent link: https://www.econbiz.de/10011311136

A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities

Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98

Persistent link: https://www.econbiz.de/10010244759

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776

The role of accruals quality in the access to bank debt

García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - 2012

Persistent link: https://www.econbiz.de/10010436349

Conditional Conservatism and Accrual Persistence

Li, Yutao - 2011

do; (2). whether firm-level conditional conservatism affects the persistence of accrual components. Using a sample of 106 … do in reliable accruals. In addition, we find that conservatism affects accrual persistence only to the extent that it …

Persistent link: https://www.econbiz.de/10013131460

Corporate Governance and Accruals Earnings Management

Doukakis, Leonidas C. - 2014

This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures,...

Persistent link: https://www.econbiz.de/10013067669

Costs of Mandatory IFRS : Evidence of Reduced Accrual Reliability

Lai, Cheng Y. - 2013

accrual reliability (Richardson et al. 2005). Using a large sample of Australian firm years drawn from before and after the … mandatory adoption of IFRS, we find that accrual reliability declined significantly after mandatory IFRS implementation. Working … firms (i.e., the Big four) are able to significantly attenuate any decrease in accrual reliability during the post …

Persistent link: https://www.econbiz.de/10013075113

Industry-Specific Discretionary Accruals and the Accruals Anomaly

Ikram, Atif - 2013

I motivate and implement a methodology that decomposes a firm's discretionary accruals into a firm-specific and an industry-specific component. I find that the “accruals anomaly” (Sloan 1996) – the finding that firms with high discretionary accruals subsequently earn negative abnormal...

Persistent link: https://www.econbiz.de/10013076191

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