Results 261 to 270 of about 175,878,183 (295)
Some of the next articles are maybe not open access.
Accounting Accruals, Audit Quality, and Audit Pricing
European Accounting Review, 2021This study examines the impact of the interaction between firms' accounting choices and auditors' audit effort choices on audit pricing. In a multi-period model, I focus on a central feature of accounting: reversing accruals. I find that initial low-balling, defined as lower audit fees than audit costs, arises independently from the direction of ...
openaire +4 more sources
A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation
Asia-Pacific Journal of Accounting & Economics, 2011Dechow and Dichev's (2002) accrual quality model suggests that the Jones (1991) abnormal accrual model can be improved with the inclusion of past, current, and future operating cash flows. A problem with the empirical implementation of this synthesis is that the augmented accrual model requires future operating cash flow information.
openaire +1 more source
Audit Quality and the Accrual Anomaly
2008Prior research has demonstrated an association between the magnitude of accrual anomaly-related trading returns and accrual reliability. This study first demonstrates an association between audit quality and accrual reliability. It then links this result and the prior literature to demonstrate an association between audit quality and the accrual ...
Dennis J. Chambers, Jeff L. Payne
openaire +1 more source
Firm Life Cycle and Accrual Quality
Advances in Accounting, 2023Jose Elias Almeida, Devendra Kale
openaire +1 more source
Accruals Quality and CEO Compensation
2007This paper examines the impact of accruals quality on the stewardship value of earnings. Christensen, Feltham and Sabac (2005) illustrate that accrual noise, i.e., performance measure noise associated with accrual estimation errors, decreases the sensitivity of compensation to earnings by increasing the noise in earnings, and increases the sensitivity ...
openaire +1 more source
Accruals Quality and Debt Maturity Structure
Abacus, 2010In this paper we use panel data and GMM estimation to examine the effect of accounting quality on debt maturity structure in a bank‐based financial system and show that, even after controlling for unobservable heterogeneity, endogeneity, variables reflecting operating volatility and the cost of debt, firms with poor accounting quality face a shorter ...
PEDRO J. GARCÍA‐TERUEL +2 more
openaire +1 more source
Accruals quality and corporate cash holdings
Accounting & Finance, 2009Abstract This Work Uses Panel Data For Firms Listed In The Spanish Stock Exchange Over The Period From 1995 To 2001 To Analyse The Effect Of Accounting Quality On Cash Holdings. The Results Show That Firms With Good Accruals Quality Hold Lower Cash Levels Than Firms With Poor Accruals Quality. This Finding Suggests That The Quality Of
Pedro J. García‐Teruel +2 more
openaire +1 more source
Accrual Quality Improvement Program for clinical trials
Clinical TrialsBackground The Early Phase Cancer Prevention Clinical Trials Program (Consortia), led by the Division of Cancer Prevention, National Cancer Institute, supports and conducts trials assessing safety, tolerability, and cancer preventive potential of a variety of interventions.
Ellen Richmond +4 more
openaire +2 more sources
Debt Maturity Structure and Accrual Quality
2007Lending short term to firms has been suggested as a means of enhancing monitoring diligence by lenders and, as a result, firm behavior may potentially be improved. However, we show that the presence of short-term debt in firms' capital structures may also entice a very specific form of managerial misbehavior.
Paige Fields, Manu Gupta
openaire +1 more source