Results 261 to 270 of about 52,974 (284)

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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Hierarchy of earnings thresholds based on discretionary accruals

Advances in Accounting, 2019
Abstract Prior studies identify hierarchies of earnings thresholds based on distributions of earnings (e.g., Degeorge et al., 1999 ) and survey opinions of CFOs (Graham, Harvey, & Rajgopal, 2005). We complement extant literature by investigating a threshold hierarchy in the context of accounting discretion exercised by managers.
Abhijit Barua, Jung Hoon Kim, Sheng Yi
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Estimating discretionary accruals using a grouping genetic algorithm

Expert Systems with Applications, 2013
A number of different models have been suggested for detecting earnings management but the linear regression-based model presented by Jones (1991) is the most frequently used. The underlying assumption with the Jones model is that earnings are managed through accounting accruals.
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Behavioral theories and the pricing of IPOs’ discretionary current accruals

Review of Quantitative Finance and Accounting, 2010
The main purpose of this paper is to provide additional evidence about the effect of discretionary current accruals on the pricing of IPOs. This paper seeks to discriminate between two alternative explanations for the prior findings: (1) behavioral biases coupled with limited arbitrage; and (2) the sample- and period-specific nature of the results in ...
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Bias and Measurement Error in Discretionary Accrual Models

SSRN Electronic Journal, 1999
This paper examines bias and measurement error in discretionary accrual models. This is important because the empirical evidence supporting the conclusions from many earnings management studies is based entirely on estimates from these models. Models of discretionary accruals are actually models of expected and unexpected accruals.
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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.
openaire   +1 more source

The Accruals Anomaly: The Role of Non-Discretionary Accruals

SSRN Electronic Journal, 2013
openaire   +1 more source

Innate and discretionary accruals quality and corporate governance

Accounting and Finance, 2010
James Routledge, Pamela Kent
exaly  

Discretionary Accruals: Earnings Management ... or Not?

Abacus, 2018
Andrew Jackson
exaly