Results 341 to 350 of about 270,007 (401)

Percent accruals and the accrual anomaly: Korean evidence

Pacific-Basin Finance Journal, 2015
Prior studies provide mixed evidence about whether the accrual anomaly exists in the Korean stock market. We seek to reconcile the mixed evidence by applying a different measure of accruals—accruals scaled by earnings (percent accruals)—in comparison to accruals scaled by total assets (traditional accruals). Based on 9399 firm–year observations for the
Young Jun Kim, Jung Hoon Kim, Sewon Kwon, Su Jeong Lee   +3 more
openaire   +1 more source

Two Accrual Anomalies: A Dichotomy of Accrual-Return Relations

SSRN Electronic Journal, 2009
Motivated by the findings that the aggregate (discretionary) accruals positively predicts one-year-ahead firm-level stock returns and that there is a considerable amount of co-movement in firm-level (discretionary) accruals, we decompose firm-level (discretionary) accruals into a market-wide component and a firm-specific component.
Qiang Kang, Qiao Liu, Rong Qi
openaire   +1 more source

High accruals momentum

Accounting & Finance, 2019
AbstractWe 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.
Xiaoting Hao, Juwon Jang, Eunju Lee
openaire   +1 more source

Modelling the Accruals Process and Assessing Unexpected Accruals

SSRN Electronic Journal, 2009
This paper formalises the accruals process to model both normal and abnormal accruals under clean surplus accounting. Based on theoretically derived abnormal accruals, I assess the ability of unexpected accruals extracted from the empirical Jones-type models in detecting earnings management.
openaire   +1 more source

Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?

Journal of Business Ethics, 2020
A. Owusu, A. Zalata, A. Zalata, Kamil Omoteso, Ahmed A. Elamer, Ahmed A. Elamer   +5 more
semanticscholar   +1 more source

Performance Matched Discretionary Accrual Measures

, 2002
S. Kothari, A. Leone, Charles Wasley
semanticscholar   +1 more source

Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

, 2011
Amy Y. Zang
semanticscholar   +1 more source

Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

, 2002
M. McNichols
semanticscholar   +1 more source

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

, 2017
Elisabetta Ipino, A. Parbonetti
semanticscholar   +1 more source

Accruals Taxation

2022
openaire   +1 more source