Results 61 to 70 of about 15,769 (195)
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Francois Racicot +3 more
core
Earnings Management in the Libyan Corporations [PDF]
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core +3 more sources
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Firms’ financial flexibility and the profitability of style investing [PDF]
, 2011 This thesis examines how firms’ financial flexibility affects the profitability of three of the most commonly used style investing strategies. They are the value-growth trading strategy (going long on stocks with high Book-to-Market ratio and short on ...
CAO, VIET,NGA, Cao, Viet Nga
core
Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]
In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core
, 2011 : We document how the effectiveness of an accruals-based trading strategy changes with the benchmark used to identify an extreme accrual. We measure “percent accruals” as accruals scaled by earnings, rather than total assets, and show that this seemingly
Nader Hafzalla +2 more
core +1 more source
Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]
En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
core
Investigation of relation between accruals and stock return [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 Shareholders consider several factors to decide on investment, one of which is the stock returns of companies, because the stock returns of companies are effective in evaluating their performance and have a special place in shareholders' decisions ...
elham afrasiabnezhad +2 more
doaj
Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hou, Kewei +2 more
core
Modelling Accrual of Arguments in ASPIC+
Proceedings of the Seventeenth International Conference on Artificial Intelligence and Law, 2019 In this paper a new formal model of argument accrual is proposed as an adaptation of the ASPIC+ framework for structured argumentation. The new model aims to overcome several weaknesses of existing proposals. It is shown to have desirable formal properties that are in line with standard work on formal argumentation, and to be applicable to a range of ...
openaire +3 more sources