tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …

methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature's standard … approach. The standard approach takes a given model of normal accruals for granted and neglects any uncertainty about the model … estimation of normal accruals. This approach can increase power and reduce false positives in tests for opportunistic earnings …

difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual … Exchange from 2015 to 2019. The results showed that accrual management positively affects specific risks, which is strengthened … by information asymmetry. These results indicate that accrual management has the potential to occur in environments with …