Results 281 to 290 of about 91,381 (308)
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Outside Director Compensation and Accruals Quality*
SSRN Electronic Journal, 2006Ever since corporate governance issues have taken the front seat, one of the developments in the corporate governance reform is the sharp increase on the pay to the outside directors. The debate is heating up on whether it is due to optimal contracting or entrenchment. The purposes of this research are twofold.
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Earnings quality, accruals and subjective goodwill accounting [PDF]
, 2008 This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
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A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation
Asia-Pacific Journal of Accounting & Economics, 2011Dechow and Dichev's (2002) accrual quality model suggests that the Jones (1991) abnormal accrual model can be improved with the inclusion of past, current, and future operating cash flows. A problem with the empirical implementation of this synthesis is that the augmented accrual model requires future operating cash flow information.
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Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
exaly
Accounting Accruals, Audit Quality, and Audit Pricing
European Accounting Review, 2023openaire +4 more sources
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
Journal of Accounting Research, 2022Jeremiah Green
exaly
Intensity of product market competition, institutional environment and accrual quality
Pacific Accounting Review, 2020Khairul Anuar Kamarudin +1 more
exaly
LDL Receptor-Related Protein 5 (LRP5) Affects Bone Accrual and Eye Development
Cell, 2001Sergio Roman-Roman +2 more
exaly
Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns
2021openaire +1 more source