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Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia
Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
results, a large negative deferred tax with a large negative accrual does not have an impact on the relationship between …
Persistent link: https://www.econbiz.de/10012888184
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Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market
Nguyen Anh Huu; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22
The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009...
Persistent link: https://www.econbiz.de/10014429045
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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Accrual Reversals, Earnings and Stock Returns
Allen, Eric J. - 2015
demonstrate that the majority of these accrual reversals relate to ‘good' accruals that: (i) correctly anticipate future benefits … persistence of the accrual component of earnings and associated mispricing documented in Sloan (1996) are driven by a combination … of accruals related to firm growth and accrual estimation error …
Persistent link: https://www.econbiz.de/10013039311
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Discretionary Accruals, Managers' Incentives, and Stock Prices
Press, Eric; Paek, Wonsun - 2014
Recent accounting research finds that the discretionary accrual component of earnings communicates managers' private …
Persistent link: https://www.econbiz.de/10014070849
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The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components
Hollie, Dana - 2018
systematic overweighting or underweighting of the persistence characteristics of cash versus accrual earnings components. Our …
Persistent link: https://www.econbiz.de/10012938521
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Does idiosyncratic risk affect earnings quality? : evidence from Indonesia
Widianingsih, Yuni Pristiwati Noer; Setiawan, Doddy - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13
tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …
Persistent link: https://www.econbiz.de/10014440932
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Book-to-Market Decomposition and the Accrual Anomaly
Chen, Yunhao - 2011
to shed further light on the debate of whether accruals and accrual anomaly are associated more with the risk … the accrual anomaly and the explaining power is mainly attributable to the risk/growth component. Our results also confirm … the advantage of BP decomposition. The explaining power of the accrual-return relation is significantly enhanced using …
Persistent link: https://www.econbiz.de/10013132004
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Book-to-Market Decomposition and the Accrual Anomaly
Jiang, Xiaoquan - 2011
to shed further light on the debate of whether accruals and accrual anomaly are associated more with the risk … the accrual anomaly and the explaining power is mainly attributable to the risk/growth component. Our results also confirm … the advantage of BP decomposition. The explaining power of the accrual-return relation is significantly enhanced using …
Persistent link: https://www.econbiz.de/10013132021
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Disclosures of insider purchases and the valuation implications of past earnings signals
Veenman, David - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 313-342
Persistent link: https://www.econbiz.de/10009506408