Results 11 to 20 of about 18,621 (269)
Earnings Management in Tehran Stock Exchange (TSE) [PDF]
مجله توسعه و سرمایه, 2009 In this paper, by using of discretionary accruals and working capital discretionary accruals, the incentives of earnings management are reviewed in Tehran Stock Exchange during the period of 1379-1384.
Ahmad Modarres, Ph.D, Abbas Aflatooni
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Errors in estimating accruals: The role of accrual measurement [PDF]
پژوهشهای تجربی حسابداری, 2022 There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities.
Sara Salimi Ghaleh +3 more
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Discretionary-Accruals Models and Audit Qualifications [PDF]
SSRN Electronic Journal, 2000 The primary objective of this study is to evaluate empirically the ability of two cross-sectional models, the Cross-Sectional Jones Model and the Cross-Sectional Modified Jones Model, to detect earnings management vis-a-vis their time-series counterparts.
Eli Bartov +2 more
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SAGE Open, 2021 Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of
Juan L. Gandía, David Huguet
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Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports.
Rezvan Hejazi, Zahra Masoumi Bilandi
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High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 The quality of financial reports and reported profits is very important for investors, legislators, researchers, etc. On the other hand, company managers use a variety of profit management methods to increase the stock price and maintain a high stock ...
Mohsen Tanani, Ramin Karimi Arghini
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The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [PDF]
مطالعات تجربی حسابداری مالی, 2018 Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the ...
Arash Ghorbani, Mohammad Reza Abbaszadeh
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The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: The purpose of this research is to investigate the relationship between Firm-Specific Discretionary Accruals andStock Future Abnormal Returns on Tehran Stock Exchange.
Mohammad Hossein Vadiee Noghbi +1 more
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Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
Media Ekonomi dan Manajemen, 2020 This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals.
Cahyo Indraswono +1 more
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Cogent Economics & Finance, 2023 This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality.
Arumega Zarefar +3 more
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