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Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
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Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
doaj +1 more source
The role of accrual estimation errors to determine accrual and earnings quality [PDF]
, 2016 Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings.
Izadi, Javad
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Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]
مجله توسعه و سرمایه, 2011 At this study affect of Accrual Quality and Earnings Persistence on cost of equity capital have been studied.The main purpose of this study is to investigate the relation between the cost of equity capital and two attributes of earnings: Accrual Quality
Seyed Hossein Alavi Tabari, Ph.D +2 more
doaj +1 more source
Changing the University System Management: a study of the Italian scenario [PDF]
, 2015 Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates.
Lardo A +3 more
core +1 more source
Jurnal Dinamika Akuntansi, 2018 The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ...
Latifah binti Nono, Siti Khomsatun
doaj +1 more source
Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
doaj +1 more source
The Relationship between Auditor Quality and Accrual Reliability [PDF]
بررسیهای حسابداری و حسابرسی, 2010 This study investigates the relationship between Auditor Quality and Accrual Reliability. To determinate of auditor quality, using two metrics of Auditor Size and Auditor Tenure, and following Richardson, we use accrual persistence for measure of accrual
Ali Akbar Nonahal Nahr +2 more
doaj
Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan
Jurnal Ilmiah Akuntansi dan Bisnis, 2017 The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of
Ida Najati +2 more
doaj +1 more source
Effects of firm life cycle on matching and accrual quality [PDF]
Revista Contabilidade & FinançasThis study examines the effects of life cycle stages on the quality of revenue-expense matching and accruals of Brazilian public listed companies, and how matching affects accrual quality.
Ana Mariella Bandeira +1 more
doaj +1 more source