Results 31 to 40 of about 15,769 (195)

Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]

مجله دانش حسابداری, 2011
The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
doaj   +1 more source

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
doaj   +1 more source

RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES

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
doaj   +2 more sources

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, غلامرضا کرمی   +1 more
doaj   +1 more source

The Effect of Stock Returns Volatilities on Working Capital Accruals: Considering the Moderating Effect of Financial Distress [PDF]

Journal of Asset Management and Financing, 2020
Objective:Despite the fact that accruals have a central role in preparing financial reports and are viewed as a dynamic research domain, the studies on accruals have not provided a profound understanding of how firm level economic factors affect accruals.
Nader Khedri, Mohsen Dastgir, afsaneh soroushyar   +2 more
doaj   +1 more source

Articulation-based accruals

Review of Accounting Studies, 2014
We build an articulating financial statements model in which the beginning and ending balance sheet amounts are explicitly linked to accruals. We distinguish accruals based on the source financial statement of the accruals, either the cash flow statement, balance sheet, or statement of owners’ equity.
Ryan J. Casey, Feng Gao, Michael Kirschenheiter, Siyi Li, Shailendra Pandit   +4 more
openaire   +2 more sources

Anomalia dos accruals no mercado brasileiro de capitais [PDF]

, 2012
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia de Produção, Florianópolis, 2010Esta tese analisa a ocorrência do fenômeno conhecido como "anomalia dos accruals" no mercado brasileiro
Cupertino, César Medeiros
core  

Earnings Quality and Stock Returns. [PDF]

بررسی‌های حسابداری و حسابرسی, 2008
In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد‌ حسین ‌قائمی, علی ‌جمال ‌لیوانی, سجاد ‌ده ‌بزرگی   +2 more
doaj  

Cover

, 2019
Cover Accruals Edisi Maret 2019 ...
Accruals, Cover
core   +1 more source

How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies

Journal of Business Economics and Management
Recent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk.
Isabella Lucuţ Capraș, Monica Violeta Achim, Mihaela Stefan Hint, Lucian Vasile Găban   +3 more
doaj   +1 more source