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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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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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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Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [PDF]
مجله دانش حسابداری, 2015 Earnings-based anomaly, known as post-earnings announcement drift, could be regarded as delayed price response to earnings information that results in earning abnormal returns.
Gholamreza Karami +1 more
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Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2023 This study examines the consequences of the COVID-19 turbulence on the informativeness of financial reporting. Using data from non-financial public companies in Poland, our evidence documents the evolution of accrual and real earnings management during ...
Joanna Lizińska, Leszek Czapiewski
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Accrual components and stock trading costs
China Journal of Accounting Research, 2013 This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs.
Lei Qianhua
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