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Founding effects on complex adaptive organizations : birth constraints in the spanish archivespaper industry. [PDF]
García, Clara Eugenia +2 more
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Accruals Quality and Internal Control Over Financial Reporting
SSRN Electronic Journal, 2007We examine the relation between accruals quality and internal controls using 705 firms that disclosed at least one material weakness from August 2002 to November 2005 and find that weaknesses are generally associated with poorly estimated accruals that are not realized as cash flows.
Jeffrey T. Doyle, Weili Ge, Sarah McVay
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Explaining accruals quality over time
Journal of Accounting and Economics, 2023Theodore E. Christensen +2 more
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Accruals quality, financial constraints, and corporate cash holdings
Managerial Finance, 2019Purpose The purpose of this paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect. Design/methodology/approach The paper examines a large sample of 6,501 observations of 741 firms listed on Euronext Paris over the period ...
Hatem Mansali +2 more
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The Effect of Accrual Heterogeneity on Accrual Quality Inferences
The Accounting Review, 2021ABSTRACT 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 +2 more
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Accruals quality and analyst coverage
Journal of Banking & Finance, 2006We 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 +2 more
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Accruals quality and leverage adjustments
Journal of Applied Accounting Research, 2020Purpose This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage.
Dufour, Dominique +2 more
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CFO Gender and Accruals Quality
Accounting Horizons, 2010SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have ...
Abhijit Barua +3 more
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Firm Accrual Quality Surrounding Restatements
SSRN Electronic Journal, 2010We examine direct measures of accrual quality for a sample of restatement firms and find that accrual quality improves significantly, on average, from the period of misstatement to the post-restatement period. Using the Institute of Internal Auditors corporate governance model to frame our multivariate analysis, we find that both post-restatement ...
Christine I. Wiedman, Kevin B. Hendricks
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