Similar Search Results

The valuation of abnormal accruals and corporate governance

Akileng, Godfrey; Donnelly, Ray - In: International journal of managerial and financial accounting 5 (2013) 4, pp. 391-417

Persistent link: https://www.econbiz.de/10010389960

An analysis of the difficulty in correctly identifying discretionary accruals

Yaekura, Takashi; Ziebart, David A. - In: Advances in quantitative analysis of finance and … 1 (2004), pp. 1-28

Persistent link: https://www.econbiz.de/10002225815

Full accrual accounting

Wiersema, John - In: The 2003 federal budget : conflicting tensions ; …, (pp. 85-95). 2004

Persistent link: https://www.econbiz.de/10002265132

Performance matched discretionary accrual measures

Kothari, S. P.; Leone, Andrew J.; Wasley, Charles E. - In: Journal of accounting & economics 39 (2005) 1, pp. 163-197

Persistent link: https://www.econbiz.de/10002638584

The accrual effect on future earnings

Chan, Konan; Jegadeesh, Narasimhan; Sougiannis, Theodore - In: Review of quantitative finance and accounting 22 (2004) 2, pp. 97-121

Persistent link: https://www.econbiz.de/10002006155

Discretionary accruals and income smoothing

Callaghan, Sandra Renfro; Lim, Steve ChongKol - In: Advances in quantitative analysis of finance and … 9 (2001), pp. 111-125

Persistent link: https://www.econbiz.de/10001880162

Opaque financial reports and R2 : revisited

Datta, Sudip; Iskandar-Datta, Mai E.; Vivek Singh - In: Review of financial economics : RFE 23 (2014) 1, pp. 10-17

Persistent link: https://www.econbiz.de/10010442640

Conditional Conservatism and Accrual Persistence

Li, Yutao - 2011

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 …

Persistent link: https://www.econbiz.de/10013131460

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Choi, Jong-Hag - 2011

This study investigates whether and how the information values of reported earnings and their components changed around the Asian financial crisis of 1997-1998. Regression analyses on a sample of 10,406 firm-years from nine Asian countries from 1995 to 2000 reveal the following. First, the...

Persistent link: https://www.econbiz.de/10013134091

Real and Accrual Earnings Management and IPO Failure Risk

Alhadab, Mohammad - 2014

This paper analyzes the relationship between real and accrual earnings management activities and IPO failure risk …. Recent research shows that IPO firms manage earnings upward around the offer year utilizing real and accrual earnings … engaged in higher levels of real and accrual earnings management will exhibit a higher probability of failure and lower …

Persistent link: https://www.econbiz.de/10013064477