Accruals Quality Evaluation Improvement [PDF]
پژوهشهای تجربی حسابداری, 2017 Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors.
Amir Mohamadi, Ali Saghafi
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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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The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [PDF]
مجله دانش حسابداری, 2021 Objective: This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings ...
Roohollah Marasi, Mahdi Nazemi Ardakani
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The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
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Jurnal Akuntansi, 2022 The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals.
Bahtiar Effendi
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Cogent Economics & Finance, 2023 This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality.
Arumega Zarefar +3 more
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The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: As prior studies consequences, accruals quality and corporate governance are two important factors that can affect on firms performance significantly.
Azam Valizadeh Larijani +2 more
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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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Discretionary Accruals-Earnings Management Across Industries: Implications for Financial Reporting Quality [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality.
Thakoor Geerawo
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose – The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality.
Wan Zurina Nik Abdul Majid +4 more
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