Results 41 to 50 of about 141,734 (182)
A Comparison of Models for Predicting Discretionary Accruals: A Cross-Country Analysis
, 2020 In this study, we examined various aspects of discretionary accruals. We compared the power of Jones Model (JM), Modified Jones Model (MJM) and Performance Matched Model (PMM).
G. Acar, Ali Coskun
semanticscholar +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
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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
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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
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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
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, 2020 The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan.
Sattar Khan +8 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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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
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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
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