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 …

We combine a fundamental property of accruals and a behavioral phenomenon to provide an explanation for the accrual … accrual originations and their reversals. Then we document that investors face increased uncertainty when accruals originate … further demonstrate that our findings can be useful for improving the accrual-based trading strategy by ex-ante detecting and …

The study attempted to explore the role of discretionary accrual to conceal the actual earnings as a part of …

We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms … constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management … leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual …

This study evaluates the accrual models after mitigating the impact of influential observations using MM-estimation, a …