Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2018 This study examines the relation of conditional and non-conditional persistence of earning components to abnormal returns. The conditional persistence has been calculated using the concept of investors’ over-reaction towards accruals and their under ...
Mohsen Sadeghi +2 more
doaj +1 more source
Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [PDF]
مجله دانش حسابداری, 2017 This study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality.
Akbar Parvaei +2 more
doaj +1 more source
Financial distress and accrual and real earnings management in Polish public companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The study aims to assess differences in accrual and real earnings management strategies between financially distressed and non-distressed companies.
Joanna Lizińska, Leszek Czapiewski
doaj +1 more source
The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source
Abnormal Bone Mineral Accrual in Adolescent Girls with Anorexia Nervosa [PDF]
The Journal of Clinical Endocrinology & Metabolism, 2002 Anorexia nervosa (AN) is increasingly common in adolescent girls and occurs at a time of peak bone mass formation. Osteopenia is common in adolescent girls with AN, and in a cross-sectional study, we have reported low bone formation markers in such girls.
Soyka, Leslie A. +6 more
openaire +3 more sources
The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core +3 more sources
Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [PDF]
مجله دانش حسابداری, 2013 In this paper the persistence of abnormal changes in cash has been evaluated and then the persistence of changes in cash and abnormal accruals has been compared.
doaj +1 more source
The effect of companies’ employment of their ex-auditors on their Audit Quality: Evidence from UK [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2022 The UK regulatory bodies mandated two years cooling off period before the former audit team members can hold a managerial position within the client firm.
Laila Aladwey
doaj +1 more source
IMPLIKASI REGULASI PASAR MODAL TERHADAP MOTIF MANAJEMEN LABA: PENGUJIAN BERBASIS TEORI PENSINYALAN
Jurnal Akuntansi dan Keuangan Indonesia, 2014 This study examines the motives for earnings management following a series of regulation released by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004.
Sansaloni Butar Butar
doaj +1 more source
Recognition of Earnings Management Using Changes in Asset Turnover and Profit Margin [PDF]
پژوهشهای تجربی حسابداری, 2015 The aim of this research is to recognize earnings management of the firms listed in Tehran Stock Exchange using changes in asset turnover (ATO) and profit margin (PM).
ahmad bahrami, mohsen dastgir
doaj +1 more source