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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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 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 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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Discretionary Accruals: Earnings Management... Or Not?
SSRN Electronic Journal, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
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Discretionary Accrual Models and the Accounting Process [PDF]
SSRN Electronic Journal, 2000 This paper introduces a discretionary accrual model based on the accounting process developed by Dechow, Kothari and Watts (1998). Our model tries to prevent a big proportion of nondiscretionary accruals to be judged as discretionary. Using data from the Japanese stock market, we find that our model fits accruals much better than versions based on ...
Xavier Garza Gomez +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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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
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Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2012 The aim of this study is to investigate the relationship between the accruals quality and the cash holdings for the listed companies in the Tehran Stock Exchange.
Shokrollah Khajavi +2 more
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The Estimation and Power of Alternative Discretionary Accruals Models
Journal of Governance Risk Management Compliance and Sustainability, 2023 Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power of the information content for the models remains unexplored based on samples of most emerging market firms.
Adedeji Daniel Gbadebo +2 more
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