The aim of this study is to determine whether accruals have information value beyond that provided by isolated current … obtained with the cash flows model. We also regress the decrease in prediction errors brought about by the addition of accruals …

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

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 …

The paper provides a broad discussion of the topic 'accruals'. Though much of what is said is familiar from the … literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The … biased upwards or downwards. It gives rise to a consideration of how one constructs accruals that may be more informative …

-based measures, both performance-adjusted discretionary total and current accruals as proxies for earnings management, and a measure …

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 … negative discretional accruals as the contractual relationship with the auditor increases. …

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 …