Results 21 to 30 of about 18,621 (269)
Innate and discretionary accruals quality and corporate governance [PDF]
, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela +2 more
core +1 more source
Regulatory incentives and financial reporting quality in public healthcare organisations [PDF]
, 2017 English National Health Service Foundation Trusts are subject to a regulatory regime in which the level of monitoring and intervention is determined by performance against two key performance metrics: a ‘financial risk rating’, based on a number of ...
Baylis, Richard M. +2 more
core +4 more sources
Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
doaj +1 more source
Modern Management Review, 2023 This paper further examines the influence of external auditor and board attributes on incidence of discretionary accruals and real earnings management in Nigeria.
Emmanuel Ndakinpa ABU +2 more
doaj +1 more source
Initial Public Offering: earnings management and ownership structure [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper examines factors effective on investors' behavior and valuation in IPOs. One of the factors is discretionary accruals. To test the effects of "earning management before IPO" and "ownership structure" after IPO, some variables such as accruals ...
Seyed Mojtaba Shafipoor +1 more
doaj +1 more source
Manajemen Laba Pada Perusahaan Dengan Permasalahan Free Cash Flow Dan Peran Moderasi Dari Monitoring Eksternal [PDF]
, 2008 This study examines whether low-growth companies with free cash flow (HFLG) will use income-increasing discretionary accruals to offset the low or negative earnings that inevitably accompany investment with negative net presents values (NPVs).
Tresnaningsih, E. (Elok)
core +2 more sources
Antitakeover Provisions and Discretionary Accruals
Korea International Accounting Review, 2016 This paper examines the effects of antitakeover provisions on discretionary accruals. Prior studies indicate that antitakeover provisions are an example of managerial entrenchment. According to this view, antitakeover provisions can be used as a tool to conceal the private benefits of managers.
null 이은서 +2 more
openaire +1 more source
Investigation of Relationship between Discretionary Accruals and Auditor Change [PDF]
مجله دانش حسابداری, 2015 This paper investigates how potential conflicts and disagreements between managers’ and auditors’ interests about earnings management and use of discretionary accruals cause friction between manager and auditor, and affect the length of tenure and the ...
Mahdi BaharMoghadam, Hamid Reza Ghaediha
doaj +1 more source
Relationship between Accruals and Audit Opinion [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2017 In this article, the relationship between accruals and audit opinion has been examined. In the literature, accruals are divided into two groups of discretionary and nondiscretionary accruals.
آیدا مالکی دیزجی +2 more
doaj
The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
doaj +1 more source