Results 271 to 280 of about 18,872 (297)

Discretionary Accruals, Managers' Incentives, and Stock Prices

SSRN Electronic Journal, 1998
Recent accounting research finds that the discretionary accrual component of earnings communicates managers' private information to stock market participants. We show that effects related to managerial compensation contracts and corporate debt agreements influence how the stock market interprets the discretionary component.
Eric G. Press, Wonsun D. Paek
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Discretionary Accruals and the Emergence of Profitability

Journal of Accounting, Auditing & Finance, 2009
This study examines discretionary accruals associated with firms' reaching profitability after a series of quarterly losses. As firms approach profitability, we posit they will be characterized with less income increasing discretion given the reversing nature of accruals. We find results consistent with this expectation.
Michael Mosebach, Paul J. Simko
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Elections and Discretionary Accruals: Evidence from 2004

Journal of Accounting Research, 2010
ABSTRACTWe examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have more income‐decreasing discretionary accruals.
KARTHIK RAMANNA, SUGATA ROYCHOWDHURY
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The Association of Preaudit Engagement Risk with Discretionary Accruals

Journal of Accounting, Auditing & Finance, 2007
In an archival study of audits by multiple offices of three international audit firms, we examine whether preaudit engagement risk assessments made by the auditor are associated with estimated postaudit discretionary accruals. We find that preaudit engagement risk is significantly and positively associated with the estimated level of discretionary ...
Mock, T.J., Turner, J, Manry, D.
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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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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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Exploring the impact of corporate social responsibility on real earning management and discretionary accruals

Corporate Social Responsibility and Environmental Management, 2021
Shih- Wei Hung
exaly  

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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