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Pricing Discretionary Accruals : Code vs. Common Law Firms

Peng, Xiaofeng - 2011

discretionary accrual components of earnings of U.S.-traded foreign companies from different legal systems – code and common law …

Persistent link: https://www.econbiz.de/10013131394

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

Abnormal Accrual Estimates and Evidence of Mispricing

Cheng, C.S. Agnes - 2011

from the perspective of abnormal accrual mispricing …

Persistent link: https://www.econbiz.de/10013117916

Evaluation of Management Earnings Forecast Error and Information Content of Accruals : Listed Companies in Tehran Stock Exchange

Moradzadehfard, Mehdi - 2012

Aim of this study is studying relation of management earnings forecast error and information content of accruals. Thus, the sample consists of 71 companies were selected for the period 2003-2011. In this study discretionary accruals is used as independent variables. The results suggest that...

Persistent link: https://www.econbiz.de/10013102949

Accruals, Deferrals, Cash Flows and Earnings : Articulation Implications for Earnings Management Models and a Suggested Alternative

White, Hal D. - 2012

the proposed model is that it incorporates accrual balances, rather than changes, as they represent more complete measures … settle up. Model validation tests indicate that the proposed model is roughly two to four times as powerful as extant accrual …-related bias — i.e., a major concern of extant accrual models. The discussion and model development in this paper are meant to …

Persistent link: https://www.econbiz.de/10013107804

Firm Growth and the Pricing of Discretionary Accruals

Wu, Qiang - 2014

This paper examines how firm growth conditions the pricing of discretionary accruals. Given the rich growth opportunities and high information asymmetry in high-growth firms, we expect that managers have incentives to use discretionary accruals, especially income increasing (positive)...

Persistent link: https://www.econbiz.de/10013066451

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

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Call, Andrew C. - 2013

Motivated by recent practitioners' concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of...

Persistent link: https://www.econbiz.de/10013075955

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