Results 11 to 20 of about 28,413 (297)
Innate and discretionary accruals quality and corporate governance [PDF]
Accounting and Finance, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
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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
doaj +3 more sources
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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Construct Validity in Accruals Quality Research
The Accounting Review, 2021 ABSTRACT A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures of accruals quality.
Alexander A. Nezlobin +2 more
openaire +2 more sources
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
doaj +1 more source
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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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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