Earning Management on Market Performance: The Empirical Study on Dividend and Working Capital
Jurnal ASET (Akuntansi Riset), 2019 . This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this causal ...
Muljanto Siladjaja
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Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Accruals are the non-cash component of earnings. Cash-based operating profitability is a measure that excludes accruals from the operating profitability. We used this measure to predict stock returns.
Mohammad Osoolian +2 more
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Environmental Uncertainty and the Managers' Use of Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2010 Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards.
Mehdi Sadidi, Sajad Ebrahimidardeh
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Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?
Binus Business Review, 2018 There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for ...
Bayu Adi Nugroho, Jasman Jasman
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
Media Ekonomi dan Manajemen, 2020 This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals.
Cahyo Indraswono +1 more
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Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
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Fundamentals and the accruals puzzle. [PDF]
, 2008 We investigate whether there is an economic relationship between accruals and fundamentals. Our study is the first one to evaluate the profitability and persistence of an accrual factor, to analyze whether changes in fundamentals are explained by changes in accruals, and whether an accrual factor in fundamentals is the source of the accrual factor in ...
Javier Gómez Biscarri +1 more
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Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
China Journal of Accounting Research, 2017 This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond
Si Xu, Guangming Gong, Xun Gong
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Evaluation of accrual quality on the basis of accrual balance
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper is aimed to assess the relationship between accrual quality balance and accrual quality. Since accrual quality is not directly observable, in the present paper, accrual quality balance (AQB) has been used as a representative of accrual quality.
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