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 Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]
The Accounting Review, 2001 This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia M. Dechow
openaire +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2015 In this study ,the impact of highly valued equity on the relation between audit quality and Discretionary Accruals in the companies listed in Tehran Stock Exchange is investigated .Audit quality is measured by using of the audit firm size, audit industry
mehdi nirzaie, naser izadinya
doaj +3 more sources
Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency [PDF]
مطالعات تجربی حسابداری مالی, 2018 In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and ...
Marzie Hedayatipour +1 more
doaj +1 more source
Is gender diversity good for the quality of accruals in Indonesia? [PDF]
Problems and Perspectives in Management, 2022 There is no regulation in emerging markets, i.e. Indonesia imposing the gender diversity quota. Therefore, based on the different characteristics and attributes between developed and emerging markets, this study aims to analyze the impact of the ...
Robiyanto Robiyanto +2 more
doaj +1 more source
The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2012 qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies.
AbdolKarim Moghaddam +2 more
doaj +1 more source
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour +2 more
doaj +1 more source