Results 271 to 280 of about 28,258 (303)

The return premiums to accruals quality

Review of Quantitative Finance and Accounting, 2015
Using 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, Alan Guoming Huang, Kevin Jialin Sun, Tony S. Wirjanto   +3 more
openaire   +1 more source

Accrual Quality Improvement Program for clinical trials

Clinical Trials
Background 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, Goli Samimi, Margaret House, Leslie G Ford, Eva Szabo   +4 more
openaire   +2 more sources

Relationship between Risks and Accruals Quality

SSRN Electronic Journal, 2015
Risk has always been one of the main factors of influence In decision making for financial decision-making has been the major issues Managers and investors sought risk prediction and control have always tried to overcome the risk to companies to bring high added value.
Parvaneh Hezareh, Zahra Ahmadi
openaire   +1 more source

Firm Life Cycle and Accrual Quality

Advances in Accounting, 2023
Jose Elias Almeida, Devendra Kale
openaire   +1 more source

Explaining accruals quality over time

Journal of Accounting and Economics, 2023
Theodore E. Christensen, Jenna D'Adduzio, Karen K. Nelson   +2 more
openaire   +1 more source

Accruals Quality and Internal Control Over Financial Reporting

SSRN Electronic Journal, 2007
We 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
openaire   +1 more source

Accruals quality, financial constraints, and corporate cash holdings

Managerial Finance, 2019
Purpose 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, Karima Jemai   +2 more
openaire   +1 more source

Outside Director Compensation and Accruals Quality*

SSRN Electronic Journal, 2006
Ever since corporate governance issues have taken the front seat, one of the developments in the corporate governance reform is the sharp increase on the pay to the outside directors. The debate is heating up on whether it is due to optimal contracting or entrenchment. The purposes of this research are twofold.
openaire   +1 more source

Ownership and Accruals Quality

The Korean Data Analysis Society, 2021
openaire   +1 more source

A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation

Asia-Pacific Journal of Accounting & Economics, 2011
Dechow and Dichev's (2002) accrual quality model suggests that the Jones (1991) abnormal accrual model can be improved with the inclusion of past, current, and future operating cash flows. A problem with the empirical implementation of this synthesis is that the augmented accrual model requires future operating cash flow information.
openaire   +1 more source