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Enforcement, Managerial Discretion, and the Informativeness of Accruals
The European Accounting Review, 2020 I examine the effect of strengthening the enforcement of financial reporting on managers’ accrual decisions and the consequences for the informativeness of accruals.
David Windisch
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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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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.
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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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Examining relationship between Information asymmetry and mispricing of accruals [PDF]
مطالعات تجربی حسابداری مالی, 2014 The purpose of the present study is to investigate the relationship between information asymmetry and mispricing of accruals in Tehran Exchange Market.
maryam farajzadeh +1 more
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Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
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Accrual components and stock trading costs
China Journal of Accounting Research, 2013 This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs.
Lei Qianhua
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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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China Journal of Accounting Research, 2014 AbstractThe paper provides a broad discussion of the topic “accruals”. Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The starting point of the analysis concerns the construct of an accrual.
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards.
Dorota Kędzior
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