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  • Search: subject:"short-term and long-term discretionary accruals"
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Year of publication
Subject
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book value 2 earnings management 2 short-term and long-term discretionary accruals 2 value relevance 2 Accounting policy 1 Accrual 1 Accruals and deferrals 1 Bilanzpolitik 1 Gewinnermittlung 1 Information value 1 Informationswert 1 Profit determination 1 Rechnungsabgrenzung 1 Rückstellung 1 Saudi Arabia 1 Saudi-Arabien 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2
Author
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Al-Shattarat, Basiem Khalil 2
Published in...
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Cogent Business & Management 1 Cogent business & management 1
Source
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ECONIS (ZBW) 1 EconStor 1
Showing 1 - 2 of 2
Cover Image
The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem Khalil - In: Cogent Business & Management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...
Persistent link: https://www.econbiz.de/10014001687
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Cover Image
The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...
Persistent link: https://www.econbiz.de/10012665521
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