Search Results - subject_exact:"Accrual"

The impact of top management team characteristics on the choice of earnings management strategies : evidence from China

Qi, Baolei; Lin, Jerry W.; Tian, Gaoliang; Xin Lewis, … - In: Accounting horizons : a quarterly publication of the … 32 (2018) 1, pp. 143-164

Persistent link: https://ebtypo.dmz1.zbw/10011875133

Pension reforms in the Netherlands

Westerhout, Ed W. M. T. - 2020

Persistent link: https://ebtypo.dmz1.zbw/10012227900

Accountants' acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance

Mosuin, Eveana; Tuan Zainun Tuan Mat; Ghani, Erlane K.; … - In: Management science letters 9 (2019) 5, pp. 695-712

Persistent link: https://ebtypo.dmz1.zbw/10011993518

Financial reports and social capital

Jha, Anand - In: Journal of business ethics : JOBE 155 (2019) 2, pp. 567-596

Persistent link: https://ebtypo.dmz1.zbw/10011998624

The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection

Hu, Jinshuai; Kim, Jeong-bon - In: Journal of international accounting auditing & taxation 34 (2019), pp. 91-107

Persistent link: https://ebtypo.dmz1.zbw/10012007672

Opportunistic financial reporting around municipal bond issues

Beck, Amanda W. - In: Review of accounting studies 23 (2018) 3, pp. 785-826

Persistent link: https://ebtypo.dmz1.zbw/10011900436

Defining, measuring, and modeling accruals : a guide for researchers

Larson, Chad R.; Sloan, Richard G.; Zha Giedt, Jenny - In: Review of accounting studies 23 (2018) 3, pp. 827-871

Persistent link: https://ebtypo.dmz1.zbw/10011900437

It is not only what you know, it is also who you know : CEO network connections and financial reporting quality

Bhandari, Avishek; Mammadov, Babak; Shelton, Austin; … - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 27-50

Persistent link: https://ebtypo.dmz1.zbw/10011900495

Ownership structure and debt structure as determinants of discretionary accruals : an empirical study of Pakistan

Ilmas, Farkhanda; Tahir, Samya; Asrar-ul-Haq, Muhammad - In: Cogent economics & finance 6 (2018) 1, pp. 1-27

Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner. Firstly this study used different models to evaluate the value of accruals and then presents...

Persistent link: https://ebtypo.dmz1.zbw/10011904234

Information asymmetry and the accrual anomaly

Park, Sang Hyun; Han, Ingoo; Lee, Jaywon; Kim, Boyoung - In: Asia-Pacific journal of financial studies 47 (2018) 4, pp. 571-597

Persistent link: https://ebtypo.dmz1.zbw/10012009571

Anchoring-adjusted capital asset pricing model

Siddiqi, Hammad - In: The journal of behavioral finance : a publication of … 19 (2018) 3, pp. 249-270

Persistent link: https://ebtypo.dmz1.zbw/10012009679

Determination of accounting manipulations in the financial statements using accrual based investment ratios

Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...

Persistent link: https://ebtypo.dmz1.zbw/10012012596

Accrual accounting adoption in Java municipalities : an empirical investigation

Siti Zabedah Saidin - In: International journal of business and economic sciences … 11 (2018) 3, pp. 24-30

Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in municipalities on the Indonesia island of Java....

Persistent link: https://ebtypo.dmz1.zbw/10012023553

Voluntary disclosure of externally sourced technological innovation and managerial opportunism : evidence from the Korean stock market

Kim, Kyung Soon; Lee, Jin Hwon; Park, Yun W. - In: Asia-Pacific journal of financial studies 47 (2018) 1, pp. 81-106

Persistent link: https://ebtypo.dmz1.zbw/10011865918

Book-tax income conformity and earnings quality : EGX-based evidence

Abdallah, Sara Ahmed - In: International journal of corporate finance and … 5 (2018) 1, pp. 1-21

Persistent link: https://ebtypo.dmz1.zbw/10011932141

The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions

Commerford, Benjamin P.; Hatfield, Richard C.; Houston, … - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 145-163

Persistent link: https://ebtypo.dmz1.zbw/10011933691

Predicting accruals based on cash-flow properties

Frankel, Richard M.; Sun, Yan - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 165-186

Persistent link: https://ebtypo.dmz1.zbw/10011933694

Interim reporting frequency and the mispricing of accruals

Tsao, Shou-Min; Lu, Hsueh-Tien; Keung, Edmund C. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 29-47

Persistent link: https://ebtypo.dmz1.zbw/10011944059

Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province

Maimunah, Mutiara; Kadir, Syamsurijal Abdul; Bastian, Indra - In: International journal of economics and financial issues … 8 (2018) 6, pp. 119-123

Persistent link: https://ebtypo.dmz1.zbw/10011996007

Gaps in the IFRS conceptual framework

Barker, Richard; Teixeira, Alan - In: Accounting in Europe 15 (2018) 2, pp. 153-166

Persistent link: https://ebtypo.dmz1.zbw/10011997709

The effect of investor sentiment on the means of earnings management

Park, Sorah - In: Investment management and financial innovations 15 (2018) 1, pp. 10-17

Persistent link: https://ebtypo.dmz1.zbw/10012001312

The role of earnings management in the relationship between accruals and market value

Aryannejad, Nasim; Ghaemi, Mohammadhossein; Maham, Keyhan - In: Investment management and financial innovations 15 (2018) 1, pp. 236-244

Persistent link: https://ebtypo.dmz1.zbw/10012002803

Mean-variance theory with imprecise accounting information

Jacoby, Gady; Li, Shi; Wang, Yan - In: Finance research letters 26 (2018), pp. 156-161

Persistent link: https://ebtypo.dmz1.zbw/10012005636

Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS

Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37

Persistent link: https://ebtypo.dmz1.zbw/10012006385

The profitability of trading NOA and accruals : One effect or two?

Gray, Philip K.; Liao, Iris Siyu; Strydom, Maria - In: International review of financial analysis 58 (2018), pp. 211-224

Persistent link: https://ebtypo.dmz1.zbw/10012006447

Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions

Liu, Alfred Zhu; Subramanyam, K. R.; Zhang, Jieying; … - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 267-298

Persistent link: https://ebtypo.dmz1.zbw/10011880602

Framing public governance in Malaysia : rhetorical appeals through accrual accounting

Ferry, Laurence; Zamzulaila Zakaria; Zarina Zakaria; … - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 2, pp. 170-183

Persistent link: https://ebtypo.dmz1.zbw/10011881264

Insider-trading, discretionary accruals and information asymmetry

Chowdhury, Abu; Mollah, Sabur; Al Farooque, Omar - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 341-363

Persistent link: https://ebtypo.dmz1.zbw/10011881272

The impact of audit quality on real and accrual earnings management around IPOs

Alhadab, Mohammad; Clacher, Iain - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 442-461

Persistent link: https://ebtypo.dmz1.zbw/10011881314

Do big four auditors always provide higher audit quality? : evidence from Pakistan

Abid, Ammar; Shaique, Muhammad; Ul Haq, Muhammad Anwar - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-22

The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm’s earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use signed discretionary and...

Persistent link: https://ebtypo.dmz1.zbw/10011883245

Earnings persistence of European football clubs under UEFA’s FFP

Dimitropoulos, Panagiotis E.; Koronios, Konstantinos - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-15

The goal of this study was to examine the predictability and persistence of earnings of the European football clubs and whether the new Union of European Football Associations (UEFA) Financial Fair Play (FFP) licensing regulation has forced clubs to produce a more predictable earnings stream. We...

Persistent link: https://ebtypo.dmz1.zbw/10011883273

Earnings management strategies to maintain a string of meeting or beating analyst expectations

Zhang, Yiyang; Perols, Johan; Robinson, Dahlia; Smith, … - In: Advances in accounting : a research annual 43 (2018), pp. 46-55

Persistent link: https://ebtypo.dmz1.zbw/10011976276

The association between IT material weaknesses and earnings management

Heninger, William G.; Johnson, Eric N.; Kuhn, John R. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 53-64

Persistent link: https://ebtypo.dmz1.zbw/10011977478

Do firms manage their credit ratings? : evidence from rating-based contracts

Zhang, Xia Eliza - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 163-183

Persistent link: https://ebtypo.dmz1.zbw/10011979065

Foreign ownership and financial reporting quality in private subsideries

Gill de Albornoz Noguer, Belén; Rusanescu, Simona - In: Spanish journal of finance and accounting 47 (2018) 178, pp. 181-213

Persistent link: https://ebtypo.dmz1.zbw/10011980337

Accounting information in debt contracting

Deno, Snježana - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011826119

Entropy-balanced discretionary accruals

McMullin, Jeff L.; Schonberger, Bryce - 2018 - Draft: February 2018

Persistent link: https://ebtypo.dmz1.zbw/10011808003

Audit quality and earnings management : evidence from Portugal

Lopes, Ana Paula - In: Athens journal of business & economics : AJBE 4 (2018) 2, pp. 179-192

Persistent link: https://ebtypo.dmz1.zbw/10011815879

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://ebtypo.dmz1.zbw/10011817915

Replizierende Portfolios in der Lebensversicherung : mathematische Fundierung und Analyse

Natolski, Jan - 2018

Jan Natolski behandelt die Problematik der Quantifizierung des Risikokapitals aus einer theoretischen Perspektive, die in wertvolle Impulse für die praktische Handhabung mündet. Dies ist ein wichtiger Schritt, da Versicherungsunternehmen durch die Richtlinie Solvency II verpflichtet sind,...

Persistent link: https://ebtypo.dmz1.zbw/10011765410

Do conference calls facilitate market price discovery? : evidence from Taiwan

Tsao, Shou-Min; Lu, Hsueh-Tien; Keung, Edmund C. - In: Journal of contemporary accounting & economics 14 (2018) 1, pp. 103-125

Persistent link: https://ebtypo.dmz1.zbw/10011855164

Association of discretionary accruals and Big 4 client firms : evidence from India

Mendiratta, Anita; Mendiratta, Mudit - In: Mudra : journal of finance and accounting 5 (2018) 1, pp. 48-58

Persistent link: https://ebtypo.dmz1.zbw/10011981285

The impact of leverage on accrual-based earnings management : the case of listed French firms

Lazzem, Safa; Jilani, Faouzi - In: Research in international business and finance 44 (2018), pp. 350-358

Persistent link: https://ebtypo.dmz1.zbw/10011983059

Accounting discretion and executive cash compensation : an empirical investigation of corporate governance, credit ratings and firm value

Iatridis, George - In: Journal of international financial markets, … 55 (2018), pp. 29-49

Persistent link: https://ebtypo.dmz1.zbw/10011984086

Accrual reversals and audit fees : the role of abnormal audit fees

Lin, Fang-Chi; Lin, Yu-Cheng; Chen, Chieh-Shuo - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 276-294

Persistent link: https://ebtypo.dmz1.zbw/10011986378

The value of a voluntary audit in debt financing: evidence from small privately held companies

Tervo, Sanna; Jokipii, Annukka - In: International journal of accounting, auditing and … 14 (2017) 4, pp. 291-314

Persistent link: https://ebtypo.dmz1.zbw/10011989408

North Pole Car Wash : a teaching case demonstrating the advantages of accrual basis accounting

Clikeman, Paul M. - In: Journal of business case studies 14 (2018) 3, pp. 17-23

Persistent link: https://ebtypo.dmz1.zbw/10011924463

Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms

Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280

Persistent link: https://ebtypo.dmz1.zbw/10011951039

Concealing social responsibility? : investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

Moratis, Lars; Egmond, Max van - In: International journal of corporate social … 3 (2018) 8, pp. 1-13

The relationship between corporate social responsibility (CSR) and earnings management (EM) has only emerged recently as a topic of academic research. Literature suggests that firms may strategically use CSR to compensate for EM or to deflect stakeholder attention from EM. Studies on the EM-CSR...

Persistent link: https://ebtypo.dmz1.zbw/10011858312

The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market

Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420

Persistent link: https://ebtypo.dmz1.zbw/10011990724