Results 261 to 269 of about 18,621 (269)

Discretionary Accrual in the Knowledge-Based Economy

Journal of Applied Business and Economics
The modern economy transit from manufacturing to knowledge-based industries that are dependent on investments in R&D, advertising, and employee talents. These investments and much of the value that they generate cannot be capitalized as assets. As these intangible assets are off-balance-sheet, a firm’s book value might be low. When book value fails
Pei-Hui Hsu, Ching-Lih Jan, Kim Shima
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Audit fees and discretionary accruals: compensation structure effect

Managerial Auditing Journal, 2011
PurposeThe purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO) compensation structure.Design/methodology/approachUsing a large sample of cross‐sectional firms over the period 2000‐2006, multiple ordinary least square ...
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OVERINVESTMENT – A New Measure of Discretionary Accruals

SSRN Electronic Journal, 2023
Samarpan Nawn, prateek sharma
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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.
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Discretionary Accruals: Credible Signals or Chinese Whispers?

SSRN Electronic Journal, 2014
Elisabeth Dedman, Wei Jiang, Andrew W. Stark   +2 more
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The Accruals Anomaly: The Role of Non-Discretionary Accruals

SSRN Electronic Journal, 2013
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(Derivatives Use, Discretionary Accruals, and Firm Value)

SSRN Electronic Journal, 2012
Jong Won Park, Jeong Suk Lee
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CAPITAL INVESTMENT, DISCRETIONARY ACCRUALS AND MANAGERIAL MYOPIA

Journal of International Finance and Economics, 2013
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Accounting Conservatism, Discretionary Accruals, and Audit Quality

SSRN Electronic Journal, 2004
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