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The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]
HeliyonLiu F, Liang C.
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From ratings to action: The impact of ESG performance on corporate innovation. [PDF]
HeliyonWang Y, Wang X.
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Tracking community outreach and engagement activities among National Cancer Institute-designated cancer centers. [PDF]
J Natl Cancer InstBurus T +4 more
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Operational Informatics in Cancer Centers: Emerging Trends to Support Cancer Care Delivery and Quality Improvement. [PDF]
Yearb Med InformGanta T.
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Accruals Quality and Firm Value [PDF]
, 2018 I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility ...
Kiriukhin, Oleg
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Accruals Quality, Financial Constraints, and Corporate Cash Holdings
Managerial Finance, 2019Purpose The purpose of this paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect. Design/methodology/approach The paper examines a large sample of 6,501 observations of 741 firms listed on Euronext Paris over the period ...
Hatem Mansali, Imen Derouiche
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The Effect of Accrual Heterogeneity on Accrual Quality Inferences
The Accounting Review, 2021ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow +2 more
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The market pricing of accruals quality [PDF]
Journal of Accounting and Economics, 2005 We investigate whether investors price accruals quality, our proxy for the information risk associated with earnings. Measuring accruals quality (AQ) as the standard deviation of residuals from regressions relating current accruals to cash flows, we find that poorer AQ is associated with larger costs of debt and equity. This result is consistent across
Francis, Jennifer +3 more
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Innate and Discretionary Accruals Quality and Corporate Governance [PDF]
Accounting and Finance, 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 ...
James Routledge +2 more
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