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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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
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DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA [PDF]
Jurnal Akuntansi dan Keuangan, 2006 This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
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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
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RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA [PDF]
Jurnal Akuntansi Indonesia, 2012 Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
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Corporate financing changes: consequencies for discretionary accruals estimation [PDF]
, 2015 This study discusses the impact of financing changes on accruals models and discretionary accruals estimates. It pursues a threefold objective. Firstly, to show analytically how the occurrence of such changes affects discretionary accruals estimation ...
Alves, Jorge, Moreira, José
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The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [PDF]
مجله دانش حسابداری, 2021 Objective: This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings ...
Roohollah Marasi, Mahdi Nazemi Ardakani
doaj +1 more source
Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary ...
Edwin Sitienei
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Discretionary Accruals-Earnings Management Across Industries: Implications for Financial Reporting Quality [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality.
Thakoor Geerawo
doaj +1 more source
Jurnal Akuntansi, 2022 The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals.
Bahtiar Effendi
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