Results 231 to 240 of about 18,621 (269)

Earnings Quality and Corporate Governance in IPO Firms [PDF]

, 2008
Calegari, Mary F., Harjoto, M. A
core   +1 more source

A study on the impact of enterprise digital transformation on informed trading. [PDF]

PLoS One
Wang H.
europepmc   +1 more source

Earnings Management under German GAAP versus IFRS. [PDF]

Tendeloo, Brenda van, Vanstraelen, Ann
core   +1 more source

Executive compensation and discretionary accruals : empirical analysis

, 2008
openaire   +1 more source

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Earnings and discretionary accruals

Managerial and Decision Economics, 2021
Earnings management is a concerning issue for investors and regulators as it reduces the informativeness of financial reporting. Discretionary accruals are acknowledged to be proxies for earnings management. The study is conducted on firms in the US markets from 1975 to 2012, and the quantitative methodology is applied.
Yasmin Jamadar, Tze San Ong, Asna Atqa Abdullah, Fakarudin Kamarudin   +3 more
openaire   +1 more source

Do advisory directors increase discretionary accruals?

International Journal of Accounting & Information Management, 2023
Purpose This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.
Ummya Salma, Md. Borhan Uddin Bhuiyan
openaire   +1 more source

Performance matched discretionary accrual measures

Journal of Accounting and Economics, 2001
Prior research shows that extant discretionary accrual models are misspecified when applied to firms with extreme performance. Nonetheless, use of such models in tests of earnings management and market efficiency is commonplace in the literature. We examine the specification and power of the test based on a performance-matched discretionary accrual ...
S.P. Kothari, Andrew J. Leone, Charles E. Wasley   +2 more
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Entropy-Balanced Discretionary Accruals

SSRN Electronic Journal, 2015
Extant 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, 1998
Abstract 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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Characteristics of Institutional Investors and Discretionary Accruals

SSRN Electronic Journal, 2003
PurposeThe 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
openaire   +1 more source