from the perspective of abnormal accrual mispricing …

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 …

the proposed model is that it incorporates accrual balances, rather than changes, as they represent more complete measures … settle up. Model validation tests indicate that the proposed model is roughly two to four times as powerful as extant accrual …-related bias — i.e., a major concern of extant accrual models. The discussion and model development in this paper are meant to …

The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …

persistence) may have a significant impact on how firms rationally respond in terms of allowing accrual discretion in order to … optimal level of reversible non-discretionary accrual noise introduced through revenue recognition policies. Tight rules …-based accounting regulation, as opposed to leaving firms more choice over non-discretionary accrual policies, may lead firms to …

This paper analyzes the relationship between real and accrual earnings management activities and IPO failure risk …. Recent research shows that IPO firms manage earnings upward around the offer year utilizing real and accrual earnings … engaged in higher levels of real and accrual earnings management will exhibit a higher probability of failure and lower …