Errors in estimating accruals: The role of accrual measurement [PDF]
پژوهشهای تجربی حسابداری, 2022 There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities.
Sara Salimi Ghaleh +3 more
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Explanatory Power of Earnings Management Models [PDF]
SHS Web of Conferences, 2021 Research background: Authors deal with the current issue of Earnings Management (hereafter „EM“). It can be said that the emphasis on this issue is constantly growing, especially abroad.
Metzker Zdenko, Siekelova Anna
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An Accruals Quality Model: A Group Method of Data Handling Approa [PDF]
مطالعات تجربی حسابداری مالی, 2022 Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades.
Ali Saqafi +2 more
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The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Investors using many Strategies in select portfolio. One of this Strategies is accruals. Operating accruals and Total accruals are two measures of Accruals. This measures are calculated in two ways, cash flow method and balance sheet method.
Gholamreza kordestani, Monire Shahsavand
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Predicting Earnings Management Based on Adjusted EPS [PDF]
مجله توسعه و سرمایه, 2009 In this research we investingated the usefulness of accounting information in predicting earnings management. We investigated a sample includes 109 firms listed in TSE that adjusted annual EPS.
Gholamreza Kordestani, Ph.D, Ali Ashtab
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The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty* [PDF]
Contemporary Accounting Research, 2020 ABSTRACTWe combine a fundamental property of accruals and a behavioral phenomenon to provide an explanation for the accrual anomaly. The fundamental property is accruals that originate must subsequently reverse. The behavioral phenomenon is individuals tend to underestimate the variance of noisy signals in various domains of decision making.
Tatiana Fedyk +2 more
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Sophisticated Investors and Accruals Trading Strategy [PDF]
Journal of Asset Management and Financing, 2019 This study examines whether sophisticated investors implement traditional accruals strategy and percent accruals strategy. Moreover we compare the amount of excess return and risk adjusted return of accruals strategy sophisticated investors and of those ...
Seyed Ehsan Hosseini +1 more
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The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 In this Research, we investigate accrual reversal and the effect of good and bad accruals on the persistent of accruals, also the accruals predictability for earnings and stock return. For this purpose, we applied Johns model (1991) and Dechow and Dichev
Abdolah Khani, Mohsen Sadeghi
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The Pricing of Discretionary Accruals - Evidence from Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +2 more
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The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [PDF]
مجله دانش حسابداری, 2021 Objective: This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings ...
Roohollah Marasi, Mahdi Nazemi Ardakani
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