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Corporate Governance and Accruals Earnings Management

Doukakis, Leonidas C. - 2014

This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures,...

Persistent link: https://www.econbiz.de/10013067669

Costs of Mandatory IFRS : Evidence of Reduced Accrual Reliability

Lai, Cheng Y. - 2013

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 …

Persistent link: https://www.econbiz.de/10013075113

Industry-Specific Discretionary Accruals and the Accruals Anomaly

Ikram, Atif - 2013

I motivate and implement a methodology that decomposes a firm's discretionary accruals into a firm-specific and an industry-specific component. I find that the “accruals anomaly” (Sloan 1996) – the finding that firms with high discretionary accruals subsequently earn negative abnormal...

Persistent link: https://www.econbiz.de/10013076191

Bank loan covenants, accrual quality and firms’ information environment

Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575

Persistent link: https://www.econbiz.de/10013166418

Accruals Estimations Errors and Earnings Quality in Tehran Stock Exchange

Borghei, Zahra - 2010

Exchange. According to Iran accounting standards to enhance performance measurement, accrual system should be used (like most … document that Dechow and Dichev (2002) measure of accrual quality is positively related to earnings persistence in Tehran Stock …

Persistent link: https://www.econbiz.de/10013152301

CDS Channels of Influence on Discretionary Accruals

Cheng, Hao - 2020

This paper finds that the initiation of trading in credit default swaps (CDS) improves earnings quality by reducing absolute abnormal earnings accruals through specific channels in CDS firms. CDS initiation brought about more private information discovery via financial analysts, cross-market...

Persistent link: https://www.econbiz.de/10012843133

Discretionary Accruals, Earnings Management and the Valuation of Earnings

Ahmed, Anwer S. - 2017

This study investigates how discretionary accruals affect earnings valuation (or price-earnings multiples) to provide indirect evidence on whether managers use their discretion over accruals to communicate their private information or to obtain private benefits. The results indicate that...

Persistent link: https://www.econbiz.de/10012961926

Customer-Supplier Relationships and Abnormal Accruals

Bao, May Xiaoyan - 2019

We examine the relationship between customer and supplier firms' abnormal accruals. We propose “earnings management” hypothesis and “customer demand shock” hypothesis. We find that customer firms' demand shocks link customer and supplier abnormal accruals as they propagate along the...

Persistent link: https://www.econbiz.de/10012901987

A Re-examination of Accruals Quality Following Restatements

Herly, Marie - 2019

Empirical research from the first years following SOX suggests that firms improve accruals quality following restatements, but both the number and materiality of restatements have declined since then. This decline may affect firms' responses to restatements and hence we re-examine whether...

Persistent link: https://www.econbiz.de/10012902625

Articulation-Based Accruals and Audit Fees

Casey, Ryan - 2018

This paper examines the relation between audit fees and accruals from a balance sheet auditing perspective. We argue that the underlying economic characteristics of various transactions, as reflected in the articulation-based accruals in Casey et al. (2017), are predictably associated with audit...

Persistent link: https://www.econbiz.de/10012909736