Results 261 to 270 of about 10,428 (309)

Investor Sentiment, Accruals Anomaly, and Accruals Management

Journal of Accounting, Auditing & Finance, 2009
This study examines the effect of investor sentiment on the accruals anomaly. We find that for small stocks mispricing per unit of accruals is greater in high sentiment periods as compared with low sentiment periods. This result is consistent with the notion that in high sentiment periods individual investors pay less attention toward understanding the
Umit G Gurun
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The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting

Abacus, 2020
Considerable research has evaluated the role of accruals in determining informative earnings, with an accrual–cash flow relation at the centre of the investigation. However, much of the research is based on a misunderstanding. First, accruals are identified as the numbers that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
openaire   +2 more sources

The Effect of Accrual Heterogeneity on Accrual Quality Inferences

The Accounting Review, 2021
ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek   +2 more
openaire   +1 more source

Cash to accrual and cash to accrual

Accounting, Auditing & Accountability Journal, 2003
This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe ...
Julie E.M. Scott, Jill L. McKinnon, Graeme L. Harrison   +2 more
openaire   +1 more source

Accruals, Investment, and the Accrual Anomaly

The Accounting Review, 2007
This paper investigates two competing hypotheses for the accrual anomaly: investment/growth and persistence. Both investment/growth and persistence information in accruals are likely to vary cross-sectionally, depending on a firm's business model, a fact that generates different cross-sectional implications for the accrual anomaly.
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Percent accruals and the accrual anomaly: Korean evidence

Pacific-Basin Finance Journal, 2015
Prior studies provide mixed evidence about whether the accrual anomaly exists in the Korean stock market. We seek to reconcile the mixed evidence by applying a different measure of accruals—accruals scaled by earnings (percent accruals)—in comparison to accruals scaled by total assets (traditional accruals). Based on 9399 firm–year observations for the
Young Jun Kim, Jung Hoon Kim, Sewon Kwon, Su Jeong Lee   +3 more
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Industry-Specific Discretionary Accruals and the Accrual Anomaly

SSRN Electronic Journal, 2012
I motivate and implement a methodology that decomposes a firm’s discretionary accruals into a firm-specific and an industry-specific component. I find that the “accruals anomaly” (Sloan 1996) – the finding that firms with high discretionary accruals subsequently earn negative abnormal returns – is driven by firm-specific discretionary accruals.
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Accrual Mobility

The Journal of Higher Education, 1985
This article describes a process of career mobility identified as accrual mobility, a form of internal mobility in institutions of higher education. Accrual mobility occurs through evolved jobs in which the employee accrues responsibility and/or knowledge well beyond normal growth in the job.
Anne S. Miner, Suzanne E. Estler
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