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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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
doaj
The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
doaj
Do Female Executives Manage Earnings Differently? A Gendered Analysis of Decision-Making
Journal of Women's Entrepreneurship and EducationGiven the fact that involvement of women in boardrooms and earnings reporting quality remain highly debated topics in the corporate environment — often offering mixed empirical evidence — this study reevaluates the gender–earnings management nexus from a
Teodora Tica Ilić +4 more
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The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2016 Considering the importance of discretionary accruals in reporting and its influenceon stock return, and also growth opportunities and information assymetry in highgrowth companies, it is expected that management of high growth companies haveincentives to
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The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [PDF]
مطالعات تجربی حسابداری مالی, 2018 Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the ...
Arash Ghorbani, Mohammad Reza Abbaszadeh
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Political sentiment and abnormal accruals
Firms exhibiting high political sentiment can be desirable for investors as a hedging tool, which increases the demand for their stocks due to the mispricing related to manger’s sentiment and intertemporal hedging demand.
Gonul Colak (18274210) +1 more
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Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports.
Rezvan Hejazi, Zahra Masoumi Bilandi
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Financial Reporting Quality, Information Risk and Cost of Capital [PDF]
مطالعات تجربی حسابداری مالی, 2008 This paper examines the relation between the quality of financial reporting, information risk and cost of capital for a sample of firms listed in TSE's during 1380-1384.Using accruals quality as a proxy for financial reporting quality and information ...
Mohammad Arabmazar Yazdi +1 more
doaj
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]
The Accounting Review, 2001 This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia Dechow
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