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
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
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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
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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
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The Role of Diversification in the Pricing of Accruals Quality [PDF]
Review of Accounting Studies, 2013 A growing number of studies suggest that accounting information risk, primarily idiosyncratic in nature, can be diversified away in the capital market. In this paper, I show that accounting information risk, proxied by accruals quality, is priced even if it is entirely idiosyncratic.
openaire +1 more source
Is accruals quality a priced risk factor?
Journal of Accounting and Economics, 2006 In a recent and influential empirical paper, Francis, LaFond, Olsson, and Schipper (2005) conclude that accruals quality (AQ) is a priced risk factor. We explain that FLOS' regressions examining a contemporaneous relation between excess returns and factor returns do not test the hypothesis that AQ is a priced risk factor.
Core, John E +2 more
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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
doaj
The Pricing of Discretionary Accruals - Evidence From Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +2 more
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Financial Reporting Quality, Information Risk and Cost of Capital [PDF]
مطالعات تجربی حسابداری مالی, 2008 This paper examines the relation between the quality of financial reporting, information risk and cost of capital for a sample of firms listed in TSE's during 1380-1384.Using accruals quality as a proxy for financial reporting quality and information ...
Mohammad Arabmazar Yazdi +1 more
doaj
COVID-19, Accruals Quality and Cost of Debt [PDF]
مطالعات تجربی حسابداری مالیThe accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers.
Abbas Aflatooni +2 more
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