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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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The accrual effect on future earnings
Chan, Konan; Jegadeesh, Narasimhan; Sougiannis, Theodore - In: Review of quantitative finance and accounting 22 (2004) 2, pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
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The association between management earnings forecast errors and accruals
Gong, Guojin; Li, Laura Yue; Xie, Hong - In: The accounting review : a publication of the American … 84 (2009) 2, pp. 497-530
Persistent link: https://www.econbiz.de/10003874751
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The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677
Persistent link: https://www.econbiz.de/10012649555
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Impact of accrual reversals on corporate performance : evidence from emerging economy
Khan, Muhammad Tahir; Saif, Naveed; Al-Jabri, Qadri Mohd.; … - In: International journal of managerial and financial … 12 (2020) 3/4, pp. 328-341
Persistent link: https://www.econbiz.de/10012512232
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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
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The Earnings Forecasting Relevance of Accruals – Saudi Evidence
Habib, Wesam Mohamed - 2015
I apply Wang's (2012) earnings forecasting framework to examine if the lower persistence of accruals in an unrestricted model of earnings dynamics (UM) implies the superiority of a restricted model (RM). In particular, I specify reported earnings in terms of respective expected earnings of UM...
Persistent link: https://www.econbiz.de/10013028251
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The Influence of the Accruals Generating Process on Earnings Persistence
Govendir, Brett J. - 2014
are initiating or reversing (i.e. a four-way categorisation). We demonstrate that these accrual categories are not …
Persistent link: https://www.econbiz.de/10013044173
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The Stewardship and Valuation Implications of Accrual Accounting Systems
Drymiotes, George - 2012
perspective. We show that the valuation and stewardship qualities of accrual accounting are maximized by either an “aggressive” or … a “conservative” accrual strategy. Furthermore, accrual strategy choices can be delegated to management as it does not … of accrual strategies for standard empirical measures of “earnings quality”: regression coefficients and R-squares from …
Persistent link: https://www.econbiz.de/10013098680
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Duration of Equity Overvaluation and Managers’ Choice to Use Aggressive Underlying Earnings Disclosure and Accruals Earnings Management : Australian Evidence
Yang, Yiru - 2019
This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...
Persistent link: https://www.econbiz.de/10012871568