Results 31 to 40 of about 10,428 (309)
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
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
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
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
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
doaj +1 more source
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
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
doaj +1 more source
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
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