Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2012 qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies.
AbdolKarim Moghaddam +2 more
doaj +1 more source
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour +2 more
doaj +1 more source
Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
China Journal of Accounting Research, 2017 This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond
Si Xu, Guangming Gong, Xun Gong
doaj +1 more source
Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?
Binus Business Review, 2018 There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for ...
Bayu Adi Nugroho, Jasman Jasman
doaj +1 more source
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate the effect of equity financing and ownership type on the relationship between dividend policy and financial reporting quality of listed companies in the Tehran Stock Exchange.
Hoda Eskandar, Amin Bolori
doaj +1 more source
Earnings quality, investment decisions, and financial constraint [PDF]
Revista Brasileira de Gestão De Negócios, 2018 Purpose – The purpose of this study was to investigate the relationship between accruals quality, financial constraint, and investment decisions and if earnings quality affects investment-cash flow sensitivities.
Flávio Leonel de Carvalho +1 more
doaj +1 more source
The role of accrual estimation errors to determine accrual and earnings quality [PDF]
, 2016 Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings.
Izadi, Javad
core +1 more source
The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
doaj +1 more source
Regulatory incentives and financial reporting quality in public healthcare organisations [PDF]
, 2017 English National Health Service Foundation Trusts are subject to a regulatory regime in which the level of monitoring and intervention is determined by performance against two key performance metrics: a ‘financial risk rating’, based on a number of ...
Baylis, Richard M. +2 more
core +4 more sources