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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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Big 4 auditor affiliation and accruals quality in Bangladesh
Managerial Auditing Journal, 2011 Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for ...
Humayun Kabir, Ainul Islam
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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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Inventory policy, accruals quality and information risk
Review of Accounting Studies, 2008 This paper provides evidence consistent with firms with Last-in-first-out (LIFO) inventory policy being priced by the market as having lower information risk than First-in-first-out (FIFO) firms.
Gopal V Krishnan +2 more
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The Pricing of Accrual Quality
SSRN Electronic Journal, 2010Contrary to the recent literature which suggests that accrual quality predicts low returns, we find a strong and long-lasting positive relation between the accrual quality measure of Dechow and Dichev (2002) (DD) and future returns. In decile portfolios that rank on DD, a hedge portfolio that goes long in the lowest decile and short in the highest ...
Sati P. Bandyopadhyay +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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The return premiums to accruals quality
Review of Quantitative Finance and Accounting, 2015Using a battery of look-ahead-bias free measures of accruals quality (AQ), we find a strong and long-lasting negative relation between future returns and AQ. In decile portfolios that rank on AQ, a hedge portfolio that goes long in the lowest decile and short in the highest decile generates an annualized, risk-adjusted return of 4–12 % over 1-month to ...
Sati P. Bandyopadhyay +3 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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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.
Kiriukhin, Oleg
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The quality of accruals and earnings - and the market pricing of earnings quality [PDF]
, 2006 This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings.
Schøler, Finn
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