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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Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary ...
Edwin Sitienei
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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +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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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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