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, 2019 The difference between cash flow and net profit is called accrual. This measure is divided into a discretionary portion, a proxy for earnings management, and another non-discretionary, natural of the operational activities.
Macedo, Marcelo Alvaro da Silva +1 more
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Gerenciamento de resultados no Brasil: um survey da literatura
BBR: Brazilian Business Review, 2013 Esse artigo revisa a recente literatura acadêmica sobre gerenciamento de resultados (GR) no Brasil. O seu objetivo é identificar os principais temas de pesquisa desenvolvidos no contexto do Brasil e os resultados de interesse para usuários, reguladores e
Antonio Lopo Martinez
doaj
Revista Contemporânea de Contabilidade, 2014 Desde un punto de vista teórico las organizaciones que optan por distribuir dividendos, tienen mejor calidad de ganancias, representada por medio de un menor nivel de gestión de los ingresos (TONG; MIAO, 2011).
William Brasil Rodrigues +2 more
doaj
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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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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Accruals in High Tech Industries [PDF]
Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables.
Charlotte Disle +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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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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, 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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Explaining accruals quality over time
Journal of Accounting and Economics, 2023Theodore E. Christensen, Karen Nelson
exaly