Influence of the board of directors on discretionary accruals: Evidence from Vietnamese listed companies [PDF]
Problems and Perspectives in Management, 2022 In the trend of globalization, profit is always a concern for companies because the competition is increasingly fierce. With accounting tools and policies, managers of companies can perform profit management.
Tran Quoc Thinh +3 more
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The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2015 In this study ,the impact of highly valued equity on the relation between audit quality and Discretionary Accruals in the companies listed in Tehran Stock Exchange is investigated .Audit quality is measured by using of the audit firm size, audit industry
mehdi nirzaie, naser izadinya
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International Journal of Financial Studies, 2021 Studies on the characteristics of insolvent firms’ earnings management are critical, as the ripple effects of a firm’s opportunistic accounting and insolvency on society can be widespread and significant.
Sam Bock Park +2 more
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Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
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The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2012 qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies.
AbdolKarim Moghaddam +2 more
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The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2016 Considering the importance of discretionary accruals in reporting and its influenceon stock return, and also growth opportunities and information assymetry in highgrowth companies, it is expected that management of high growth companies haveincentives to
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The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2017 declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry.
Hamid Haghighat +3 more
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Gadjah Mada International Journal of Business, 2015 This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of ...
Etty Murwaningsari +2 more
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Insider-trading, discretionary accruals and information asymmetry [PDF]
The British Accounting Review, 2018 Abstract Using US data for the period from 2004 to 2012 and alternative discretionary accruals measures, we examine whether insiders manipulate earnings in an asymmetric information environment to profit from their informed trades, and whether the intervening information environment influences the relationship between earnings management and insider ...
Abu Chowdhury +2 more
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CDS Channels of Influence on Discretionary Accruals
Journal of Accounting, Auditing & Finance, 2020 Existing studies indicated that firm debt holders can use the credit default swap (CDS) market to hedge their credit risk, and thus they would reduce their monitoring of the firms, leading to largely distressed firms shirking and increasing positive abnormal earnings accruals.
Hao Cheng, Kian Guan Lim
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