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Association between having a CA(SA) as CEO and accruals quality
Meditari Accountancy Research, 2015Marna De Klerk
exaly
The quality of accruals and earnings - and the market pricing of earnings quality
2004This 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. The basic assumption is that the quality of accruals and
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Does good corporate governance enhance accruals quality during financial crises?
Managerial Auditing Journal, 2016Husam Aldamen, Keith Duncan
exaly
Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns
2021openaire +1 more source