Results 11 to 20 of about 52,974 (284)
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 +6 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
David Huguet, Juan L Gandia
exaly +2 more sources
Discretionary-Accruals Models and Audit Qualifications [PDF]
Journal of Accounting and Economics, 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
Discretionary Accruals: Earnings Management... Or Not? [PDF]
SSRN Electronic Journal, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
Jackson, AB ; https://orcid.org/
openaire +3 more sources
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 Farooque
exaly +3 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 +4 more sources
The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [PDF]
مجله دانش حسابداری, 2021 Objective: This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings ...
Roohollah Marasi, Mahdi Nazemi Ardakani
doaj +1 more source
Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core +7 more sources
Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary ...
Edwin Sitienei
doaj +1 more source
Discretionary Accruals-Earnings Management Across Industries: Implications for Financial Reporting Quality [PDF]
International Journal of Management, Accounting and Economics, 2023 This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality.
Thakoor Geerawo
doaj +1 more source