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Accruals quality and analyst coverage
Journal of Banking & Finance, 2006We examine the relation between analyst coverage and accruals quality. Because accrual accounting requires managers to estimate the future economic consequences of current events, accruals reflect estimation errors and potential managerial opportunism. This may lower accruals quality and provide noisier signals of firm value.
Minsup Song +2 more
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Accruals quality and leverage adjustments
Journal of Applied Accounting Research, 2020Purpose This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage.
Dufour, Dominique +2 more
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CFO Gender and Accruals Quality
Accounting Horizons, 2010SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have ...
Abhijit Barua +3 more
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Firm Accrual Quality Surrounding Restatements
SSRN Electronic Journal, 2010We examine direct measures of accrual quality for a sample of restatement firms and find that accrual quality improves significantly, on average, from the period of misstatement to the post-restatement period. Using the Institute of Internal Auditors corporate governance model to frame our multivariate analysis, we find that both post-restatement ...
Christine I. Wiedman, Kevin B. Hendricks
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The Pricing of Accrual Quality
SSRN Electronic Journal, 2010Contrary to the recent literature which suggests that accrual quality predicts low returns, we find a strong and long-lasting positive relation between the accrual quality measure of Dechow and Dichev (2002) (DD) and future returns. In decile portfolios that rank on DD, a hedge portfolio that goes long in the lowest decile and short in the highest ...
Sati P. Bandyopadhyay +2 more
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Lead independent directors and accruals quality
Journal of Business Finance & Accounting, 2022AbstractWe investigate the association between firms having a lead independent director (LID) who serves on the audit committee and accruals quality using a sample of 32,346 observations during 2001–2018 period. Our results suggest that firms with an LID who serves on the audit committee are associated with higher accruals quality.
David B. Bryan, Terry W. Mason
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Does corporate diversification enhance accrual quality?
Review of Accounting and Finance, 2020Purpose This study aims to examine the association between corporate diversification and accrual quality and test whether the diversification effect hypothesis, which predicts that measurement errors in accruals ultimately decline as firms become more diversified, or the measurement error hypothesis, which predicts that these errors increase, prevails.
Shih-Chu Chou, Chunchia (Amy) Chang
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Female Auditors and Accruals Quality
SSRN Electronic Journal, 2012SYNOPSIS This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality.
Kim Ittonen +2 more
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Debt Maturity Structure and Accrual Quality
SSRN Electronic Journal, 2007Lending short term to firms has been suggested as a means of enhancing monitoring diligence by lenders and, as a result, firm behavior may potentially be improved. However, we show that the presence of short-term debt in firms' capital structures may also entice a very specific form of managerial misbehavior. We examine the relation between firms' debt
L. Paige Paige Fields, Manu Gupta
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Transaction-based lending and accrual quality
Managerial Finance, 2020PurposeThis study examines how lenders modify their behavior and their use of traditional, transaction-based lending models in credit decisions when faced with low earnings quality.Design/methodology/approachTo measure the earnings quality, following Bharath, Sunder and Sunder (2008), the authors use three measures of accrual quality and combine them ...
Stephen Gray, Arjan Premti
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