Lopes, Cláudia Maria Ferreira Pereira; Cerqueira, António - Faculdade de Economia, Universidade do Porto - 2011
This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the … abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because … confirm the mechanical relationship between accruals and accounting measures of performance: income increasing abnormal …