Results 11 to 20 of about 7,120,844 (293)
Managerial Ability and Accruals Quality [PDF]
مجله دانش حسابداری, 2014 The results of researches conducted outside of Iran, reflect the effect of managerial ability on earnings quality. Based on the theory, managerial ability positively related to earnings quality, but empirical researches stand in conflict with each other ...
Mousa Bozorgasl, Bistoon Salehzadeh
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Accruals Quality and Firm Value [PDF]
, 2018 I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility ...
Kiriukhin, Oleg
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Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?
Binus Business Review, 2018 There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for ...
Bayu Adi Nugroho, Jasman Jasman
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Accruals Quality and Auditor Selection [PDF]
مطالعات تجربی حسابداری مالی, 2011 This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011.
Bahman Banimahd, Reza Jafari Moafi
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Accruals Quality and Corporate Cash Holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse.
Hossein Fakhari, Seyed Rohallah Taghavi
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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 Dechow
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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
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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
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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
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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
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