Conditional conservatism is an integral but often unmodeled part of the normal accrual process. The standard economic … accruals and improved accrual models. We predict that accrual conservatism manifests as a sum of asymmetries for a vector of … successive loss indicators because accountants look for consistent patterns in these variables. Empirical results for U.S. firms …

This paper investigates whether the reputation of the Nominated Advisor (Nomad) impacts accrual and real earnings … paper finds evidence that more reputable Nomads on the AIM market play a significant role to constrain the use of accrual …

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

accrual persistence. We construct an extensive dataset of more than 100,000 different accrual items that Compustat aggregates … into a single accrual data item, FOPO. We map these accrual items into 32 different accrual types over a 21-year span …. Consistent with our prediction, we find considerable variation in accrual persistence across the 32 accrual types. Furthermore …

We define accrual duration as the length of time between an accrual and its associated cash flow. Accrual duration and … accrual discretion are inextricably linked by the fundamentals of the accrual process because one side of an accrual pair is … more discretionary. We offer suggestions for the empirical implementation of the accrual duration approach, provide an …

Prior research shows that a greater level of cumulative accrual earnings management (AEM) over prior periods limits …

regulations. In this model, current accrual-based earnings management affects the tightness of future regulations and managers … rationally choose the levels of both accrual-based and real earnings management. We compare this dynamic model with the static … one where the tightness of regulations is not affected by past levels of accrual-based earnings management and is, thus …