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 …

information system: accrual reversal and accounting conservatism. This relationship is analyzed using a moral hazard model in a … single-period setting and two types of two-period models: pooling and separating. When the effect of accrual reversal is … two-pooling-period settings, even with limited liability conditions. These findings indicate that accrual reversal could …

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 …