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From ratings to action: The impact of ESG performance on corporate innovation. [PDF]

Heliyon
Wang Y, Wang X.
europepmc   +1 more source

Tracking community outreach and engagement activities among National Cancer Institute-designated cancer centers. [PDF]

J Natl Cancer Inst
Burus T, McAfee CR, Hull PC, Leader AE, McNair C.   +4 more
europepmc   +1 more source

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
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The Effect of Accrual Heterogeneity on Accrual Quality Inferences

The Accounting Review, 2021
ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek   +2 more
openaire   +1 more source

The market pricing of accruals quality [PDF]

Journal of Accounting and Economics, 2005
We investigate whether investors price accruals quality, our proxy for the information risk associated with earnings. Measuring accruals quality (AQ) as the standard deviation of residuals from regressions relating current accruals to cash flows, we find that poorer AQ is associated with larger costs of debt and equity. This result is consistent across
Francis, Jennifer, LaFond, Ryan, Olsson, Per, Schipper, Katherine   +3 more
openaire   +1 more source

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 ...
James Routledge, Pamela Kent, Jenny Stewart   +2 more
exaly   +3 more sources

Accruals quality and analyst coverage

Journal of Banking & Finance, 2006
We examine the relation between analyst coverage and accruals quality. Because accrual accounting requires managers to estimate the future economic consequences of current events, accruals reflect estimation errors and potential managerial opportunism. This may lower accruals quality and provide noisier signals of firm value.
Minsup Song, Mary Stanford, Gerald J. Lobo   +2 more
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The Role of Accrual Estimation Errors to Determine Accrual and Earnings Quality [PDF]

International Journal of Accounting and Information Management, 2016
Purpose Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings. A considerable portion of the earnings-quality literature examines the possibility of using the accruals to shift reported income among fiscal ...
exaly   +2 more sources

Measuring income tax accrual quality

Review of Accounting Studies, 2013
This paper develops and validates a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual.
Preeti Choudhary, Allison Koester, Terry J. Shevlin   +2 more
openaire   +1 more source