The aim of this study is to determine whether accruals have information value beyond that provided by isolated current … estimate in-sample regressions of future cash flows on isolated current cash flows and on accrual-based earnings. We then find … that the out-of-sample prediction errors provided by the accrual-based earnings model are significantly lower than those …

relevant in predicting one-year ahead earnings than accruals. This positive impact of cash flows for predicting earnings is …

accruals. As a particular contribution, the auditor's effort has been measured through the hours actually spent, unlike … reduces the positive abnormal accruals if the audit effort increases, thus valuing his figure as guarantor of the financial … information, contributing to the debate on the quality of small firms. Regarding the negative accrual adjustments, it could be …

the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings … there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing …

, tend to manage earnings by manipulating discretionary accruals and real operating activities. Additional analysis suggests …

more affected by taxes, specifically cash flow or accruals. We estimate econometric regressions using panel data to test … increases more earning persistence than accruals. Therefore, deductible temporary difference may be an indicator of earnings …

effect between the future information of aggregate accruals and the historical information of aggregate operating cash flow …

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended … reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals …

We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in … Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative … understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors …