Results 11 to 20 of about 15,769 (195)
Accruals Quality Evaluation Improvement [PDF]
پژوهشهای تجربی حسابداری, 2017 Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors.
Amir Mohamadi, Ali Saghafi
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The Persistence of the Accruals Anomaly* [PDF]
Contemporary Accounting Research, 2004 AbstractThe accruals anomaly — the negative relationship between accounting accruals and subsequent stock returns — has been well documented in the academic and practitioner literatures for almost a decade. To the extent that this anomaly represents market inefficiency, one would expect sophisticated investors to learn about it and arbitrage the ...
Baruch Itamar Lev, Doron Nissim
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Outcome of Financial Distress on Accruals Influencing Future Returns [PDF]
مطالعات تجربی حسابداری مالی, 2017 The purpose of the study is to investigate the influence of accruals on future assets’ returns and future stocks returns. Due to their estimating nature, accruals are less stable relative to cash flows; therefore, they are more influential on returns ...
darioush foroughi +2 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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SAGE Open, 2021 Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of
Juan L. Gandía, David Huguet
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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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The Effect of the Operating Cash Flows on Abnormal Accruals in the Companies Listed in the Tehran Stock Exchange (with Emphasis on the Industry Type) [PDF]
Journal of Asset Management and Financing, 2019 Objectives: It seems there is question mark over the claim “negative consequences of the accruals depend on the operating cash flows”; and therefore, the goal of this research is to determine the effect of operating cash flows on abnormal accruals in the
Sajad Barandak +2 more
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Problemy Zarządzania, 2016 The paper undertakes the assessment of the relationship between “earnings quality” and the underpricing effect in initial public offerings (IPO). The research encompasses data found in the financial statements of companies making their IPO on the ...
Rafał Cieślik
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
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Relationship between Accruals and Audit Opinion [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2017 In this article, the relationship between accruals and audit opinion has been examined. In the literature, accruals are divided into two groups of discretionary and nondiscretionary accruals.
آیدا مالکی دیزجی +2 more
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