The Effect of Stock Returns Volatilities on Working Capital Accruals: Considering the Moderating Effect of Financial Distress [PDF]
Journal of Asset Management and Financing, 2020 Objective:Despite the fact that accruals have a central role in preparing financial reports and are viewed as a dynamic research domain, the studies on accruals have not provided a profound understanding of how firm level economic factors affect accruals.
Nader Khedri +2 more
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Examining Relationship between Information Asymmetry and Mispricing of Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2015 The purpose of the present study is to investigate the relationship between information asymmetry and mispricing of accruals in Tehran Stock Exchange.
Gholamreza karami0F, Maryam farajzadeh1F
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How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies
Journal of Business Economics and ManagementRecent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk.
Isabella Lucuţ Capraș +3 more
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Earnings Quality and Stock Returns. [PDF]
بررسیهای حسابداری و حسابرسی, 2008 In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد حسین قائمی +2 more
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Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [PDF]
مطالعات تجربی حسابداری مالی, 2019 One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that ...
Saeid Yadegari +2 more
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Do Female Executives Manage Earnings Differently? A Gendered Analysis of Decision-Making
Journal of Women's Entrepreneurship and EducationGiven the fact that involvement of women in boardrooms and earnings reporting quality remain highly debated topics in the corporate environment — often offering mixed empirical evidence — this study reevaluates the gender–earnings management nexus from a
Teodora Tica Ilić +4 more
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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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The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [PDF]
مطالعات تجربی حسابداری مالی, 2018 Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the ...
Arash Ghorbani, Mohammad Reza Abbaszadeh
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Earning Management on Market Performance: The Empirical Study on Dividend and Working Capital
Jurnal ASET (Akuntansi Riset), 2019 . This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this causal ...
Muljanto Siladjaja
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