Results 261 to 270 of about 28,258 (303)
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Measuring income tax accrual quality
Review of Accounting Studies, 2015We develop and validate 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. Low tax accrual quality arises from (1) management estimation error and (2) financial reporting standards ...
Preeti Choudhary +2 more
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Lead independent directors and accruals quality
Journal of Business Finance & Accounting, 2022AbstractWe investigate the association between firms having a lead independent director (LID) who serves on the audit committee and accruals quality using a sample of 32,346 observations during 2001–2018 period. Our results suggest that firms with an LID who serves on the audit committee are associated with higher accruals quality.
David B. Bryan, Terry W. Mason
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Does corporate diversification enhance accrual quality?
Review of Accounting and Finance, 2020Purpose This study aims to examine the association between corporate diversification and accrual quality and test whether the diversification effect hypothesis, which predicts that measurement errors in accruals ultimately decline as firms become more diversified, or the measurement error hypothesis, which predicts that these errors increase, prevails.
Shih-Chu Chou, Chunchia (Amy) Chang
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Female Auditors and Accruals Quality
SSRN Electronic Journal, 2012SYNOPSIS This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality.
Kim Ittonen +2 more
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Debt Maturity Structure and Accrual Quality
SSRN Electronic Journal, 2007Lending short term to firms has been suggested as a means of enhancing monitoring diligence by lenders and, as a result, firm behavior may potentially be improved. However, we show that the presence of short-term debt in firms' capital structures may also entice a very specific form of managerial misbehavior. We examine the relation between firms' debt
L. Paige Paige Fields, Manu Gupta
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Transaction-based lending and accrual quality
Managerial Finance, 2020PurposeThis study examines how lenders modify their behavior and their use of traditional, transaction-based lending models in credit decisions when faced with low earnings quality.Design/methodology/approachTo measure the earnings quality, following Bharath, Sunder and Sunder (2008), the authors use three measures of accrual quality and combine them ...
Stephen Gray, Arjan Premti
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Accruals Quality and CEO Compensation
SSRN Electronic Journal, 2007This paper examines the impact of accruals quality on the stewardship value of earnings. Christensen, Feltham and Sabac (2005) illustrate that accrual noise, i.e., performance measure noise associated with accrual estimation errors, decreases the sensitivity of compensation to earnings by increasing the noise in earnings, and increases the sensitivity ...
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Accruals Quality and Debt Maturity Structure
Abacus, 2010In this paper we use panel data and GMM estimation to examine the effect of accounting quality on debt maturity structure in a bank‐based financial system and show that, even after controlling for unobservable heterogeneity, endogeneity, variables reflecting operating volatility and the cost of debt, firms with poor accounting quality face a shorter ...
PEDRO J. GARCÍA‐TERUEL +2 more
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Institutional Ownership Composition and Accruals Quality
SSRN Electronic Journal, 2006We investigate whether a firm's accruals quality is affected by its transient and dedicated institutional ownership. Measured as the absolute value of accrual estimation errors, accruals quality is found to be negatively associated with transient institutional ownership and positively associated with dedicated institutional ownership.
Laura Yue Liu, Emma Y. Peng
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Audit Quality and the Accrual Anomaly
SSRN Electronic Journal, 2008Prior research has demonstrated an association between the magnitude of accrual anomaly-related trading returns and accrual reliability. This study first demonstrates an association between audit quality and accrual reliability. It then links this result and the prior literature to demonstrate an association between audit quality and the accrual ...
Dennis J. Chambers, Jeff L. Payne
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