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Zhu, Wei - 2016

explained by managers' use of income-increasing accrual estimates to hoard bad news. Once accumulated bad news crosses a tipping … relation to be the strongest for operating assets (the least reliable accrual components). Cross-sectional analyses further …

Persistent link: https://www.econbiz.de/10012995445

High Accruals Momentum

Hao, Xiaoting - 2019

We examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experience low subsequent returns. The results are robust after we control...

Persistent link: https://www.econbiz.de/10012899177

A Re-examination of Accruals Quality Following Restatements

Herly, Marie - 2019

Empirical research from the first years following SOX suggests that firms improve accruals quality following restatements, but both the number and materiality of restatements have declined since then. This decline may affect firms' responses to restatements and hence we re-examine whether...

Persistent link: https://www.econbiz.de/10012902625

Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change

Sengupta, Partha - 2008

In this paper we investigate whether auditors' decisions can be explained by accruals quality. Using alternative measures of accruals quality developed by prior researchers, we find that a firm with poorer accruals quality is associated with higher audit fees, a greater likelihood of receiving a...

Persistent link: https://www.econbiz.de/10012723633

Management Earnings Forecasts and Target Ratcheting : From the Perspective of Abnormal Accruals

Uchida, Koichi - 2017

This paper analyzes earnings management for the current year and the revision of management earnings forecasts (MEF) for the next year. It reports that the ratchet effect can be observed at the managerial level. Principals, who do not hold as much comprehensive information on productivity as...

Persistent link: https://www.econbiz.de/10012949592

Enterprise risk management and accruals estimation error

Johnston, Joseph; Soileau, Jared - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10012421439

The effect of timely loss recognition and accrual quality on corporate bond spread : the influence of legal and financial institutions

Aly Zaher, Noha; Mohamed, Ehab K. A.; Basuony, Mohamed A. K. - In: Journal of international financial markets, … 64 (2020), pp. 1-19

Persistent link: https://www.econbiz.de/10012495688

Customer-supplier relationships and abnormal accruals

Bao, May Xiaoyan; Billett, Matthew T.; Liu, Yixin - In: Review of Pacific Basin financial markets and policies 23 (2020) 4, pp. 2050027-1-2050027-37

Persistent link: https://www.econbiz.de/10012496931

Shareholder dissatisfaction and subsequent audit outcomes

Tanyi, Paul N.; Rama, Dasaratha V.; Raghunandan, K.; … - In: Accounting horizons : a quarterly publication of the … 34 (2020) 4, pp. 181-200

Persistent link: https://www.econbiz.de/10012437353

Getting added value out of accruals reforms

Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166

After three decades of public financial management reforms, around three quarters of OECD countries are using accrual … accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and …

Persistent link: https://www.econbiz.de/10012418945