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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, Imen Derouiche
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Audit Quality and the Accrual Anomaly
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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Firm Life Cycle and Accrual Quality
Advances in Accounting, 2023Jose Elias Almeida, Devendra Kale
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Accruals Quality and CEO Compensation
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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Accrual Quality Improvement Program for clinical trials
Clinical TrialsBackground The Early Phase Cancer Prevention Clinical Trials Program (Consortia), led by the Division of Cancer Prevention, National Cancer Institute, supports and conducts trials assessing safety, tolerability, and cancer preventive potential of a variety of interventions.
Ellen Richmond +4 more
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Debt Maturity Structure and Accrual Quality
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.
Paige Fields, Manu Gupta
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Earnings quality, accruals and subjective goodwill accounting [PDF]
, 2008 This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
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