The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS ONE, 2022 This work uses long-term operating accruals, rather than current, as an accounting measure to identify major anomalies. Past and abundant accounting and financial literature associates anomalies with problems of reliability and assigns lower reliability ...
Alberto Sandoval +2 more
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Accruals Quality Evaluation Improvement [PDF]
پژوهشهای تجربی حسابداری, 2017 Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors.
Amir Mohamadi, Ali Saghafi
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Abnormal Accruals, Earning Instability and Financial Distress [PDF]
مجله دانش حسابداری, 2013 The present study evaluates the correlation between some features of earning quality to financial crisis. So some prevalence model in subject literature is used for calculating the earning quality indexes, as well as three general criteria and two native
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Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [PDF]
مجله دانش حسابداری, 2013 To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return ...
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Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 Earning is valued because of the information it provides to the capital market. But managers use abnormal Items to manipulate earning to achieve their intended goal, such as maintaining stock prices.
Dariush Foroghi +1 more
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High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 The quality of financial reports and reported profits is very important for investors, legislators, researchers, etc. On the other hand, company managers use a variety of profit management methods to increase the stock price and maintain a high stock ...
Mohsen Tanani, Ramin Karimi Arghini
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The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]
Journal of Asset Management and Financing, 2019 Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak +2 more
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The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: The purpose of this research is to investigate the relationship between Firm-Specific Discretionary Accruals andStock Future Abnormal Returns on Tehran Stock Exchange.
Mohammad Hossein Vadiee Noghbi +1 more
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Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]
راهبرد مدیریت مالی, 2014 The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash
Mohammad Ali Aghaei +2 more
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The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Investors using many Strategies in select portfolio. One of this Strategies is accruals. Operating accruals and Total accruals are two measures of Accruals. This measures are calculated in two ways, cash flow method and balance sheet method.
Gholamreza kordestani, Monire Shahsavand
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