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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
Delaying the Inevitable? U.S. Screwworm Closures and Feeder Cattle Market Dynamics
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Biosecurity trade restrictions are commonly framed as preventive measures, yet in many settings they function primarily as policies of delay: they impose immediate market costs while only postponing the arrival of biological risks. This paper evaluates that intertemporal tradeoff using the 2024–2025 US suspension of live cattle imports from ...
Shelby Sumner +3 more
wiley +1 more source
China Journal of Accounting Research, 2015 In this study, we examine the effects of the transformation of accounting firms’ organizational form on audit quality. We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the ...
Chunfei Wang, Huan Dou
doaj +1 more source
THE ACCRUALS QUALITY AND THE ESTIMATED FUTURE PERFORMANCE
Management Research Studies Journal, 2020 This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon.
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai +2 more
wiley +1 more source
Auditor choice and accruals patterns of cross-listed firms
China Journal of Accounting Research, 2011 We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the ...
Bing Wang, Qingquan Xin
doaj +1 more source
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
core
ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research
Advanced Intelligent Systems, EarlyView.This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu +11 more
wiley +1 more source
Earning Quality and Listing Companies in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The "opportunistic behavior” hypothesis posits that listed companies have lower earnings due to management intervention in the earnings process as a result of capital market pressure as well as their own interest.
Ali Rahmani, Masoud Gholamzadeh
doaj
Journal of Applied Business Research (JABR), 2017 External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting process and provide guidelines for investors and financial institutions. However, recent accounting scandals in Korea indicate that external auditors may cater their audit reports to their clients’ needs.
openaire +2 more sources