Results 91 to 100 of about 52,974 (284)
An Investigation into Audit Quality in Libya [PDF]
There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
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Discretionary accruals : the measurement error induced by conservatism [PDF]
Portuguese Journal of Management Studies, 2006 This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will
openaire +1 more source
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira +2 more
wiley +1 more source
Anomalia dos accruals no mercado brasileiro de capitais [PDF]
, 2012 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia de Produção, Florianópolis, 2010Esta tese analisa a ocorrência do fenômeno conhecido como "anomalia dos accruals" no mercado brasileiro
Cupertino, César Medeiros
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Heating the Inflation Inequality in Greece
International Journal of Finance &Economics, EarlyView.ABSTRACT The aim of the current study is twofold. First, we assess the household inflation inequality in Greece not only across different income groups but also across other households' social and economic characteristics, such as occupational status and household composition, among others.
Stavros Degiannakis +2 more
wiley +1 more source
Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]
En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
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Corporate governance compliance and discretionary accruals: New Zealand evidence [PDF]
, 2013 The purpose of this paper is to investigate the effect of better compliance with corporate governance regulation on managerial accruals (discretionary accruals) in New Zealand listed companies. Unlike previous research of earnings management, Jones model
Bhuiyan, MBU, Clark, M, Roudaki, J
core +1 more source
Labor Market Institutions, Fiscal Multipliers, and Macroeconomic Volatility
Journal of Applied Econometrics, EarlyView.ABSTRACT How do labor market institutions shape the transmission of government spending shocks and macroeconomic volatility? We develop a theoretical model in which labor market institutions affect fiscal transmission through their effect on wage rigidity, job separation, and matching frictions.
Maximilian Boeck +2 more
wiley +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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