Results 21 to 30 of about 10,428 (309)
Sophisticated Investors and Accruals Trading Strategy [PDF]
Journal of Asset Management and Financing, 2019 This study examines whether sophisticated investors implement traditional accruals strategy and percent accruals strategy. Moreover we compare the amount of excess return and risk adjusted return of accruals strategy sophisticated investors and of those ...
Seyed Ehsan Hosseini +1 more
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The Pricing of Discretionary Accruals - Evidence From Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +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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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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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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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 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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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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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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