Search Results - subject:"Accounting Distortion"

Standalone valuation method for software-as-a-service operational knowledge derived from human intellectual capital qualitative changes

Sakuma, Suguru; Furutani, Tomoyuki - In: Administrative Sciences : open access journal 14 (2024) 4, pp. 1-12

This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using...

Persistent link: https://www.econbiz.de/10014527020

Relationship between accrual anomaly and stock return : the case of Vietnam

Dang Ngoc Hung; Tran Dung Manh - In: Journal of Asian finance, economics and business : JAFEB 6 (2019) 4, pp. 19-26

Persistent link: https://www.econbiz.de/10012428082

Dissecting and connecting the growth and accounting distortion components of accruals

Li, Donglin - In: Review of Quantitative Finance and Accounting 42 (2014) 1, pp. 1-28

, find that the growth and accounting distortion components of accruals are not isolated. Growth may provide a context where … firms have more incentives to manipulate earnings. I provide evidence that the persistence of both the growth and accounting … distortion components of accruals is affected by firm growth and agency cost factors, such as free cash flows, leverage, and …

Persistent link: https://www.econbiz.de/10010989603

Dissecting and connecting the growth and accounting distortion components of accruals

Li, Donglin - In: Review of quantitative finance and accounting 42 (2014) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10010345148