Le contenu informatif additionnel des accruals discrétionnaires : Cas des firmes Françaises et Tunisiennes [PDF]
En se basant sur la méthodologie des études d'association entre les composantes du résultat comptable (le cash flow d'exploitation, l'accrual total, l'accrual discrétionnaire et le résultat non discrétionnaire) et le rendement boursier, nous avons mené ...
Jean-Michel Sahut, Kamel Touhami
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Relação entre accruals discricionários específicos e agregados
EnfoqueObjetivo: Este estudo analisou a influência dos accruals discricionários específicos nos accruals discricionários agregados. Método: A análise foi realizada com empresas brasileiras durante os anos de 2012 a 2019 e as contas contábeis específicas ...
Caroline Keidann Soschinski +1 more
doaj +1 more source
Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]
, 2013 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
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, 2011 We examine whether discretionary and non-discretionary accruals improve the predictive ability of earnings for forecasting future cash flows in an Australian context.
Farshadfar, Shadi, Monem, Reza
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Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V. +2 more
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Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
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Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
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Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada +2 more
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