Results 271 to 280 of about 7,120,844 (293)

Explaining Accruals Quality Over Time

Journal of Accounting and Economics, 2023
Theodore E. Christensen, Karen K Nelson
exaly  

Accruals Quality and the Cost of Debt: Evidence From Vietnam

International Review of Financial Analysis, 2021
Xuan Vinh Võ
exaly  

Audit Quality, Accruals Quality and the Cost of Equity in an Emerging Market: Evidence From Vietnam

International Review of Financial Analysis, 2021
Xuan Vinh Võ, Ha Giang Tran
exaly  

Lead Independent Directors and Accruals Quality

Journal of Business Finance and Accounting, 2023
Terry W Mason, David B Bryan
exaly  

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.
openaire  

The Effect of Conservatism on Accruals Quality

Review of Accounting and Policy Studies, 2019
Seung－Hwan Kim, Myung－Cheol Hwang, Bahl－Geun Roh   +2 more
openaire   +1 more source

Accruals Quality, Information Risk and Cost of Capital: Evidence From Australia

Journal of Business Finance and Accounting, 2009
Ping‐Sheng Koh, Phil Gray, Yen H Tong
exaly  

A Study on the Effects of Discretionary Accruals and Accruals Quality on the Idiosyncratic Volatility

INTERNATIONAL BUSINESS REVIEW, 2019
openaire   +1 more source

Accruals quality vis-à-vis disclosure quality: Substitutes or complements?

British Accounting Review, 2012
Sulaiman Mouselli, Aziz Jaafar, Khaled Hussainey   +2 more
exaly  

Measuring Income Tax Accrual Quality

Review of Accounting Studies, 2016
Terry Shevlin, Allison Koester, Preeti Choudhary   +2 more
exaly