Results 121 to 130 of about 141,734 (182)

The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]

Heliyon
Chen L, Du Y.
europepmc   +1 more source

Are managers of emerging markets more opportunistic? application of Benford's Law. [PDF]

PLoS One
Hassan S, Aksar M, Ahmad M, Kajanova J.
europepmc   +1 more source

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The pricing of discretionary accruals

Journal of Accounting and Economics, 1996
Abstract This paper examines if the stock market prices discretionary accruals. Evidence reveals that, on average, the market attaches value to discretionary accruals. This evidence is consistent with two alternative scenarios: (1) managerial discretion improves the ability of earnings to reflect economic value, and (2) discretionary accruals are ...
K R Subramanyam
exaly   +3 more sources

Earnings and discretionary accruals

Managerial and Decision Economics, 2021
Earnings management is a concerning issue for investors and regulators as it reduces the informativeness of financial reporting. Discretionary accruals are acknowledged to be proxies for earnings management. The study is conducted on firms in the US markets from 1975 to 2012, and the quantitative methodology is applied.
Yasmin Jamadar, Tze San Ong, Asna Atqa Abdullah, Fakarudin Kamarudin   +3 more
openaire   +2 more sources

The information content of discretionary accruals during systemic crises

Journal of Applied Accounting Research, 2020
By analyzing the relationship between discretionary accruals and information asymmetry throughout the latest global financial crisis, this paper deepens our understanding of the effect of managerial discretion on the informativeness of earnings in the ...
Nicola Moscariello, Pietro Fera
exaly   +2 more sources

Corporate cash savings and discretionary accruals

China Finance Review International, 2020
PurposeThis paper assesses how discretionary accruals (DAs) affect corporate cash savings policies and the motivation behind this cash saving behavior and, also whether the linkage between DAs and cash saving affect the market-perceived cash value.Design/methodology/approachWe construct the measure of DAs using the previous five-year average ...
Jianjun Jia, Lili Shao, Zhenzhen Sun, Fang Zhao   +3 more
openaire   +2 more sources

Firm growth and the pricing of discretionary accruals

Review of Quantitative Finance and Accounting, 2012
This paper examines how firm growth conditions the pricing of discretionary accruals. Given the rich growth opportunities and high information asymmetry in high-growth firms, we expect that managers have incentives to use discretionary accruals, especially income increasing (positive) discretionary accruals, to signal favorable private information to ...
Qiang Wu, Ashok Robin
openaire   +2 more sources

Performance matched discretionary accrual measures

Journal of Accounting and Economics, 2001
Prior research shows that extant discretionary accrual models are misspecified when applied to firms with extreme performance. Nonetheless, use of such models in tests of earnings management and market efficiency is commonplace in the literature. We examine the specification and power of the test based on a performance-matched discretionary accrual ...
S.P. Kothari, Andrew J. Leone, Charles E. Wasley   +2 more
openaire   +2 more sources

Gender diversity in employees and discretionary accruals: the Korean evidence

International Journal of Accounting and Information Management, 2018
Purpose This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees is associated with discretionary accruals in Korea is examined ...
Seok Woo Jeong
exaly   +2 more sources

Ownership structure and the pricing of discretionary accruals in Japan

Journal of International Accounting, Auditing and Taxation, 2004
Abstract This paper examines the valuation effect of discretionary accruals for Japanese firms, taking into account the book value of equity. Consistent with US evidence, the Japanese market prices discretionary accruals, indicating that discretionary accruals enhance the value relevance of reported earnings.
Richard Chung, Jeong-Bon Kim
exaly   +2 more sources