Results 161 to 170 of about 141,734 (182)

Behavioral theories and the pricing of IPOs’ discretionary current accruals

Review of Quantitative Finance and Accounting, 2010
The main purpose of this paper is to provide additional evidence about the effect of discretionary current accruals on the pricing of IPOs. This paper seeks to discriminate between two alternative explanations for the prior findings: (1) behavioral biases coupled with limited arbitrage; and (2) the sample- and period-specific nature of the results in ...
openaire   +3 more sources

OVERINVESTMENT – A New Measure of Discretionary Accruals

SSRN Electronic Journal, 2023
Samarpan Nawn, prateek sharma
openaire   +1 more source

The Effect of Corporate Governance Mechanisms on Discretionary Accruals

Journal of Management Accounting, Governance and Performance
Abstract: Purpose – The aim of this study is to empirically examine the relationship between corporate governance mechanisms in terms of ownership structure (institutional ownership, inside ownership, family ownership, CEO duality), board structure (board size, board independence, board meetings), audit committee structure (audit committee size, audit ...
M. Akhtaruddin, Mohammad Shahidul Hoque, Muhammad Atiqul Islam   +2 more
openaire   +1 more source

INVESTOR TYPES AND REACTIONS TO DISCRETIONARY ACCRUALS

This paper examines each type of investors and their reactions to discretionary accruals in the Stock Exchange of Thailand. When the earnings are announced, large investors like institutions react to discretionary accruals in the right direction by selling when the discretionary accrual information level is high.
openaire   +1 more source

The Accruals Anomaly: The Role of Non-Discretionary Accruals

SSRN Electronic Journal, 2013
openaire   +1 more source

Exploring the impact of corporate social responsibility on real earning management and discretionary accruals

Corporate Social Responsibility and Environmental Management, 2021
Roger C Y Chen, Shih-Wei Hung
exaly  

Innate and discretionary accruals quality and corporate governance

Accounting and Finance, 2010
Pamela Kent, James Routledge, Jenny Stewart   +2 more
exaly  

SFAS 133 and income smoothing via discretionary accruals: The role of hedge effectiveness and market volatility

, 2018
Abiot M. Tessema, Rogier Deumes
semanticscholar   +1 more source

Discretionary Accruals Quality, Cost of Capital, and Diversification

Journal of Accounting, Auditing & Finance, 2012
Sebahattin Demirkan, Suresh Radhakrishnan, Oktay Urcan   +2 more
exaly  

Pricing of innate and discretionary accruals in Australian debt

Accounting and Finance, 2013
Husam Aldamen, Keith Duncan
exaly