Results 11 to 20 of about 44,990 (309)
Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [PDF]
مجله دانش حسابداری, 2012 Thenegative relation between accruals and future return, knownas accrualanomaly, introduced by sloan (1996) in accounting literature. He represented that accrual mispricing is the cause of this anomaly.
Darush Foroghi +2 more
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Jurnal Akuntansi, 2022 The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals.
Bahtiar Effendi
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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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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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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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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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Regulatory incentives and financial reporting quality in public healthcare organisations [PDF]
, 2017 English National Health Service Foundation Trusts are subject to a regulatory regime in which the level of monitoring and intervention is determined by performance against two key performance metrics: a ‘financial risk rating’, based on a number of ...
Baylis, Richard M. +2 more
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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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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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Accrual persistence and accrual anomaly [PDF]
, 2018 The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. ; Title from title screen of research.pdf file (viewed on September 28, 2007) ; Vita.
openaire +2 more sources