find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with …

lack of present-value considerations in the existing accounting model, timeliness problems, and measurement error in the …

lack of present-value considerations in the existing accounting model, timeliness problems, and measurement error in the …

accrual reliability (Richardson et al. 2005). Using a large sample of Australian firm years drawn from before and after the … mandatory adoption of IFRS, we find that accrual reliability declined significantly after mandatory IFRS implementation. Working … firms (i.e., the Big four) are able to significantly attenuate any decrease in accrual reliability during the post …

Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and … noise in the accrual accounting process, sophisticated users of financial information – financial analysts, are able to … extract useful information from the reported accrual accounting process, and use them in their forecasting process, are able …

reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …

This paper examines whether firms substitute accrual and real-based earnings management once the International … 2000 and 2008, we document a decrease (increase) in accrual (real-based) earnings management activities for mandatory IFRS … adopters only in countries with strict enforcement regimes. Moreover, we show that the switch from accrual to real …