Results 11 to 20 of about 141,734 (182)
Insider-trading, discretionary accruals and information asymmetry [PDF]
British Accounting Review, 2018 Abstract Using US data for the period from 2004 to 2012 and alternative discretionary accruals measures, we examine whether insiders manipulate earnings in an asymmetric information environment to profit from their informed trades, and whether the intervening information environment influences the relationship between earnings management and insider ...
Sabur Mollah, Omar Al Farooque
exaly +4 more sources
CEOs’ extensive term of office inhibits discretionary accruals [PDF]
RAUSP Management Journal, 2018 Purpose - CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods of the term of office.
Cristian Baú Dal Magro +2 more
doaj +5 more sources
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
doaj +2 more sources
External Monitoring, ESG, and Information Content of Discretionary Accruals
Sustainability, 2022 Discretionary accruals reflect the management’s accounting choices made within the flexibility of accounting standards. Discretionary accruals can be used by the management to better reflect the economic value of the firm and to signal their private ...
Kihoon Hong, Jinhee Kim, So Yean Kwack
exaly +2 more sources
International Journal of Financial Studies, 2021 Studies on the characteristics of insolvent firms’ earnings management are critical, as the ripple effects of a firm’s opportunistic accounting and insolvency on society can be widespread and significant.
Sam Bock Park +2 more
doaj +2 more sources
The Pricing of Discretionary Accruals - Evidence From Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +2 more
doaj +4 more sources
Chief executive officer characteristics and discretionary accruals in an emerging economy
Cogent Business & Management, 2022 The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh +3 more
doaj +2 more sources
Notes Readability and Discretionary Accruals
Revista de ContabilidadNarrative disclosures should help external users to better understand managerial discretionary accruals. However, both narrative disclosures and accruals earnings are subject to managerial discretion. This study investigates the relationship expected between earnings management, as gauged by discretionary accruals (DA), and readability, as measured by ...
Ayman Aldahray
openaire +4 more sources
Journal of Business Economics and Management, 2020 The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment.
Sorin Gabriel Anton, Mihai Carp
doaj +2 more sources
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
openaire +2 more sources