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Abnormal Accrual Estimates and Evidence of Mispricing

Cheng, C.S. Agnes - 2011

from the perspective of abnormal accrual mispricing …

Persistent link: https://www.econbiz.de/10013117916

Firm Growth and the Pricing of Discretionary Accruals

Wu, Qiang - 2014

This paper examines how firm growth conditions the pricing of discretionary accruals. Given the rich growth opportunities and high information asymmetry in high-growth firms, we expect that managers have incentives to use discretionary accruals, especially income increasing (positive)...

Persistent link: https://www.econbiz.de/10013066451

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Ibrahim, Salma - 2023

test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation … and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally …

Persistent link: https://www.econbiz.de/10014265316

Investment Opportunity Set, Accounting Policy, and Discretionary Accruals

Chaibi, Hasna - 2013

This study analyzes the effect of the investment opportunity set (IOS) on management's use of discretionary accruals to increase or decrease income. We argue that the relation between the IOS and the managerial decision to select accounting methods to maximize or minimize reported results is...

Persistent link: https://www.econbiz.de/10013093854

The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors

Dichev, Ilia D.; Dechow, Patricia - 2006

in estimation. Based on the model, we derive an empirical measure of accrual quality as the residual from firm … two empirical applications that illustrate the usefulness of our measure of accrual quality. First, we explore the … relation of accrual quality to economic fundamentals. We find that accrual quality is negatively related to the magnitude of …

Persistent link: https://www.econbiz.de/10014127658

Discussion of 'Detecting Earnings Management : A New Approach'

Gerakos, Joseph - 2012

Dechow, Hutton, Kim, and Sloan (2012) propose a novel approach to identify accruals-based earnings management. Their approach is based on the concept that accruals-based earnings management made in one period must reverse in a subsequent period. By attempting to model the dynamic nature of...

Persistent link: https://www.econbiz.de/10013110975

Discussion of detecting earnings management : a new approach

Gerakos, Joseph - In: Journal of accounting research 50 (2012) 2, pp. 335-347

Persistent link: https://www.econbiz.de/10009552298

Measuring Discretionary Accruals : Are ROA-Matched Models Better than the Original Jones Type Models?

Shih, Michael S. H. - 2011

Kothari et al. (2005) propose ROA-matched models to estimate discretionary accruals for samples skewed toward firms with good or poor performance to reduce the frequency of Type I errors. Many researchers, however, use such models for unskewed samples. In these cases, ROA-matched models have no...

Persistent link: https://www.econbiz.de/10013132303

Accruals and the Prediction of Ex Post Intrinsic Values

Breunsbach, Miriam - 2010

.) Disaggregating earnings into accrual-components does not improve the usefulness of accruals, as suggested by previous literature …

Persistent link: https://www.econbiz.de/10013136314

Data Snooping and the Global Accrual Anomaly

Lohre, Harald - 2012

arise when simultaneously testing several hypotheses. While the accrual anomaly is not deemed to be robust in some countries … of multiple testing procedures. Moreover, we find the few robust accrual anomalies vanishing in recent times, indicating …

Persistent link: https://www.econbiz.de/10013100625