Results 21 to 30 of about 15,769 (195)
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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Do analysts understand accruals’ persistence? Evidence revisited [PDF]
, 2019 We revisit the question of whether analysts anticipate accruals’ predicted reversals (or persistence) of future earnings. Prior evidence shows that analysts are over optimistic with respect to working capital (WC) accruals which is interpreted as their ...
Raonic, I., Sahin, A.
core +1 more source
Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2011 The purpose of this research is to investigate the relationship between conservatism and unexpected accruals in Tehran Stock Exchange (TSE). Because, unexpected accruals are affected by management discretion, it is anticipated that the conservatism ...
kaveh Mehrani +2 more
doaj
Earnings Management in Tehran Stock Exchange (TSE) [PDF]
مجله توسعه و سرمایه, 2009 In this paper, by using of discretionary accruals and working capital discretionary accruals, the incentives of earnings management are reviewed in Tehran Stock Exchange during the period of 1379-1384.
Ahmad Modarres, Ph.D, Abbas Aflatooni
doaj +1 more source
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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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.
openaire +5 more sources
Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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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
Jurnal Akuntansi dan Keuangan Indonesia, 2015 This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals
Sigit Wahyu Kartiko +2 more
doaj +1 more source
The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
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