Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London …

of losses comparative to the profit over negative components of accruals. Accrual anomaly shows asymmetric differential …. Overall, the research result is consistent with Konstantinidi et al. (2015), accrual effect on stock return is existent for … accrual anomaly and its association with the variables of conditional conservatism on the pricing of accrual during the profit …

be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country … Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how …

and significant impact on discretionary accruals. Results reveal that in Pakistan, creditors of firms are interested in …

. Using a sample of 183 firms listed on the Karachi Stock Exchange, Pakistan for the five-year period from 2009 to 2013, we …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …