smoothing. Originality/Value – This study adds to earnings management literature by providing evidence on extensive accrual …

International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations … controlling for legal system, rule of law and other variables, we find incremental improvement in accrual quality in the treatment … results suggest that institutional oversight has an incrementally positive impact on accrual quality over and above that …

consistent evidence that the two groups reported accrual changes differently following the auditor switch …

discretionary accrual components of earnings of U.S.-traded foreign companies from different legal systems – code and common law …

do; (2). whether firm-level conditional conservatism affects the persistence of accrual components. Using a sample of 106 … do in reliable accruals. In addition, we find that conservatism affects accrual persistence only to the extent that it …

to shed further light on the debate of whether accruals and accrual anomaly are associated more with the risk … the accrual anomaly and the explaining power is mainly attributable to the risk/growth component. Our results also confirm … the advantage of BP decomposition. The explaining power of the accrual-return relation is significantly enhanced using …