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Accruals quality and analyst coverage
Journal of Banking & Finance, 2006We examine the relation between analyst coverage and accruals quality. Because accrual accounting requires managers to estimate the future economic consequences of current events, accruals reflect estimation errors and potential managerial opportunism. This may lower accruals quality and provide noisier signals of firm value.
Minsup Song +2 more
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Measuring income tax accrual quality
Review of Accounting Studies, 2013This paper develops and validates a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual.
Preeti Choudhary +2 more
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CFO Gender and Accruals Quality
Accounting Horizons, 2010SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have ...
Abhijit Barua +3 more
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Accruals quality and leverage adjustments
Journal of Applied Accounting Research, 2020Purpose This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage ...
Dufour, Dominique +2 more
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The Pricing of Accrual Quality
2010Contrary to the recent literature which suggests that accrual quality predicts low returns, we find a strong and long-lasting positive relation between the accrual quality measure of Dechow and Dichev (2002) (DD) and future returns. In decile portfolios that rank on DD, a hedge portfolio that goes long in the lowest decile and short in the highest ...
Sati P. Bandyopadhyay +2 more
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The return premiums to accruals quality
Review of Quantitative Finance and Accounting, 2015Using a battery of look-ahead-bias free measures of accruals quality (AQ), we find a strong and long-lasting negative relation between future returns and AQ. In decile portfolios that rank on AQ, a hedge portfolio that goes long in the lowest decile and short in the highest decile generates an annualized, risk-adjusted return of 4–12 % over 1-month to ...
Sati P. Bandyopadhyay +3 more
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Call Options and Accruals Quality [PDF]
, 2004 We investigate whether greater use of call options in compensation and financing arrangements is associated with financial reporting choices that affect accruals quality, which previous research has shown to be a priced measure of information risk. Consistent with prior research documenting an association between the use of call options in compensation
Francis, Jennifer +2 more
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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
The Accounting Review, 2002Dechow and Dichev (2002) model earnings quality as the magnitude of estimation errors in accruals, and provide empirical estimates of this construct based on the relation between accruals and cash flows. I characterize the innovation and limitations in this approach, and provide empirical evidence of measurement error in their empirical specification ...
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Female Auditors and Accruals Quality
Accounting Horizons, 2012This paper examines the association between accruals quality and the gender of the firm’s audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality. Using a sample of Finnish and Swedish NASDAQ OMX listed firms, we
Kim Ittonen +2 more
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XBRL Tag Extensions and Tax Accrual Quality
Journal of Information Systems, 2020ABSTRACT The adoption of eXtensible Business Reporting Language (XBRL) requires management to label all information in their firm's financial statements and corresponding notes with either standard or custom extended tags. While prior literature has found that the rate of customization is associated with increased financial reporting ...
Stephanie Walton +2 more
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