results indicate that non‐current accruals have strong relationships with the stock returns even though they lack cash flow …

Purpose This paper aims to examine the association of accruals and disaggregated pension components with future cash …

accrual model that controls the performance effects in estimating the part of accruals subject to managerial discretion …Purpose – The purpose of this paper is to examine whether managers deliberately use accruals to convey information … managers and, hence, increases the validity of the inference on the accrual signaling hypothesis. The paper employs a refined …

Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether … and accruals to explain dividends. Findings – It is found that both cash flows and accruals (earnings) possess significant … that conveyed by cash flows alone. Research limitations/implications – These results demonstrate the importance of accruals …

companies’ annual reports. The modified accrual model of Jones presented by Dechow et al. is used to ascertain the quality of … that the quality of earnings – measured as the inverse of absolute discretionary accruals – is not affected by the 2002 … accruals by Russian listed companies. Finally, the results show ferrous metal and telecom sector companies have generally lower …

effective audit committee in order to reduce the discretionary accruals before the enforcement of law no. 2005-96 dealing with …

associated with income-increasing earnings management. This means that managers increase both accrual-based and real earnings …