Results 11 to 20 of about 10,428 (309)
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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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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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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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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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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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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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 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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