Results 131 to 140 of about 141,734 (182)
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Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*
Contemporary Accounting Research, 2003AbstractThis paper examines the linkages between discretionary accruals (DAs), managerial share ownership, management compensation, and audit fees. It draws on the theory that managers of firms with high management ownership are likely to use DAs to communicate value‐relevant information, while managers of firms with high accounting‐based compensation ...
Ferdinand A Gul +2 more
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Corporate Social Responsibility and Environmental Management, 2020
Corporate social responsibility (CSR) and earning management have become important to firm’s operation. Previous researches use of discretionary accruals (DA) as a proxy variable for earnings management can easily result in errors in empirical analysis ...
Roger C. Y. Chen, Shih‐Wei Hung
semanticscholar +1 more source
Corporate social responsibility (CSR) and earning management have become important to firm’s operation. Previous researches use of discretionary accruals (DA) as a proxy variable for earnings management can easily result in errors in empirical analysis ...
Roger C. Y. Chen, Shih‐Wei Hung
semanticscholar +1 more source
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Advances in Accounting, 2017Alfred Zhu Liu
exaly +2 more sources
How are discretionary accruals priced? Evidence from the Canadian stock market
International Journal of Managerial and Financial Accounting, 2017Mohamed Chakib Kolsi
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Estimation sample selection for discretionary accruals models
Journal of Accounting and Economics, 2013Frank Ecker +2 more
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Asia-Pacific Journal of Accounting and Economics, 2020
We critically examine two important methodological issues related to the estimation of discretionary accruals: the Jones models and the industry approach, both of which are considered the norms in the earnings management studies.
Soon Suk Yoon, H. Kim, Gregg S. Woodruff
semanticscholar +1 more source
We critically examine two important methodological issues related to the estimation of discretionary accruals: the Jones models and the industry approach, both of which are considered the norms in the earnings management studies.
Soon Suk Yoon, H. Kim, Gregg S. Woodruff
semanticscholar +1 more source
Characteristics of Institutional Investors and Discretionary Accruals
SSRN Electronic Journal, 2003PurposeThe purpose of this paper is to examine the differential effects of institutional non‐blockholders (NONB) and active institutional blockholders (ACTB) on earnings management behavior, as measured by discretionary accruals.Design/methodology/approachThis paper also proposes that the hypothesized influence of NONB and ACTB on earnings management ...
C.S. Agnes Cheng, Austin Reitenga
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Entropy-Balanced Discretionary Accruals
SSRN Electronic Journal, 2015Extant research in accounting raises issues with the specification and power of discretionary accrual measures. We propose entropy balancing, a recently developed matching technique, as a means to improve the measurement of a normal accrual. Entropy balancing identifies weights for each control sample observation such that the distributions of ...
Jeff L. McMullin, Bryce Schonberger
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Auditor changes and discretionary accruals
Journal of Accounting and Economics, 1998Abstract In a sample of auditor change firms we find that discretionary accruals are income decreasing during the last year with the predecessor auditor and generally insignificant during the first year with the successor. In addition, the income decreasing discretionary accruals are concentrated among firms expected to have greater litigation risk ...
Mark L. DeFond, K.R. Subramanyam
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Overvalued Equity and Discretionary Accruals
SSRN Electronic Journal, 2006This paper provides evidence consistent with the overvaluation hypothesis (Jensen 2005). We categorize firms as overvalued if they are in the top quintile based on beginning of year price-earnings ratio, prior year abnormal return, or a classification technique that uses both the lagged price-earnings ratio and abnormal return.
Terrance R. Skantz, Robert Houmes
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