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Subject
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Rückstellung 1,216 Accrual 1,111 Bilanzpolitik 549 Accounting policy 546 Rechnungsabgrenzung 338 USA 338 United States 338 Accruals and deferrals 337 Deutschland 204 Germany 188 Profit 125 Gewinn 124 IFRS 110 Financial audit 92 Wirtschaftsprüfung 92 Cash Flow 85 Cash flow 84 Corporate Governance 84 Corporate governance 84 Theorie 83 Theory 83 discretionary accruals 82 Capital income 74 Kapitaleinkommen 74 Bilanzrecht 72 Earnings management 72 Bilanz 68 earnings management 67 Discretionary accruals 64 Accounting law 63 Börsenkurs 60 Share price 60 Accruals 52 Steuerbilanz 50 Accounting valuation 47 Bilanzielle Bewertung 47 Balancing accounts 46 Bilanzierung 46 Führungskräfte 41 Managers 41
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Online availability
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Undetermined 285 Free 245
Type of publication
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Article 772 Book / Working Paper 455
Type of publication (narrower categories)
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Article in journal 715 Aufsatz in Zeitschrift 715 Hochschulschrift 85 Thesis 68 Graue Literatur 67 Non-commercial literature 67 Aufsatz im Buch 52 Book section 52 Arbeitspapier 46 Working Paper 46 Dissertation u.a. Prüfungsschriften 36 Bibliografie enthalten 14 Bibliography included 14 Commentary 10 Kommentar 10 Collection of articles of several authors 6 Conference paper 6 Konferenzbeitrag 6 Sammelwerk 6 Konferenzschrift 5 Mehrbändiges Werk 3 Multi-volume publication 3 Amtsdruckschrift 2 Conference proceedings 2 Government document 2 Reprint 2 Abstract 1 Accompanied by computer file 1 Aufsatzsammlung 1 Beispielsammlung 1 Case study 1 Einführung 1 Elektronischer Datenträger als Beilage 1 Enzyklopädie 1 Fallstudie 1 Guidebook 1 Lehrbuch 1 Mikroform 1 Ratgeber 1 Textbook 1
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Language
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English 907 German 301 Undetermined 16 French 2 Italian 1 Spanish 1
Author
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Rosenbrock, Stephan 9 Hommel, Michael 7 Meier, Volker 7 Roychowdhury, Sugata 7 Kim, Jung Hoon 6 Myers, Linda A. 6 Nell, Martin 6 Niemann, Ursula 6 Schüler, Andreas 6 Sloan, Richard G. 6 Alhadab, Mohammad 5 Barth, Mary E. 5 Doukakis, Leonidas C. 5 Köster, Thomas 5 Nelson, Karen K. 5 Taylor, Stephen L. 5 Xu, Weihong 5 Baetge, Jörg 4 Bushman, Robert M. 4 Call, Andrew C. 4 Chatterjee, Chanchal 4 Clacher, Iain 4 Clinch, Greg 4 Collins, Daniel W. 4 Guay, Wayne R. 4 Guo, Hui 4 Habib, Ahsan 4 Herzig, Norbert 4 Kabir, Humayun 4 Kessler, Harald 4 Kim, Young Jun 4 Kolsi, Mohamed Chakib 4 Künkele, Kai Peter 4 Larson, Chad R. 4 Laswad, Fawzi 4 Lee, Ho Young 4 Lerman, Alina 4 Nam, Seunghan 4 Papanastasopoulos, George A. 4 Schwetzler, Bernhard 4
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Institution
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Ifst 4 Nuclear Energy Agency 2 OECD 2 Springer Fachmedien Wiesbaden 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 Eric Cuvillier <Firma> 1 HAL 1 Institute of Chartered Accountants of Scotland 1 Leonard N. Stern School of Business 1 Münsterisches Tagesgespräch <5, 1990, Münster (Westf)> 1 OEEC 1 Salomon Brothers Center for the Study of Financial Institutions 1 Society of Actuaries 1 Universität Augsburg 1 Verband der Privaten Krankenversicherung 1 Verlag C.H. Beck 1 Verlag Dr. Kovač 1 Westfälische Wilhelms-Universität Münster 1 epubli GmbH 1 Österreichisches Institut für Wirtschaftsforschung 1
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Published in...
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Review of accounting studies 24 Review of quantitative finance and accounting 23 Journal of accounting & economics 19 The accounting review : a publication of the American Accounting Association 19 Journal of business finance & accounting : JBFA 18 Advances in accounting : a research annual 15 The journal of applied business research 15 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 14 International journal of accounting, auditing and performance evaluation : IJAAPE 14 Auditing : a journal of practice & theory 13 Journal of accounting research 13 International review of financial analysis 11 Journal of accounting and public policy 10 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 10 Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V. 10 Abacus : a journal of accounting, finance and business studies 9 Betriebswirtschaftliche Forschung und Praxis : BFuP 9 Der Betrieb 9 Investment management and financial innovations 9 The international journal of accounting : TIJA 9 Journal of banking & finance 8 WPg : Kompetenz schafft Vertrauen 8 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 7 Asia-Pacific journal of accounting & economics : APJAE 7 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 7 International journal of accounting and information management 7 Managerial auditing journal 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Australasian accounting business and finance journal : AABF 6 Corporate ownership & control : international scientific journal 6 International journal of managerial and financial accounting 6 Journal of accounting, auditing & finance 6 Journal of contemporary accounting & economics 6 Steuer, Wirtschaft und Recht : SWR 6 Applied economics 5 Gabler Edition Wissenschaft 5 Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung 5 IRZ : Zeitschrift für internationale Rechnungslegung 5 International journal of accounting and finance 5 International journal of economics and finance 5
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Source
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ECONIS (ZBW) 1,155 USB Cologne (EcoSocSci) 66 RePEc 5 BASE 1
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Appraisal of earnings management across the sectors
Durana, Pavol; Valaskova, Katarina; Siekelova, Anna; … - In: Journal of business economics and management 23 (2022) 2, pp. 399-425
Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels. The main target of the article is to show the clusters...
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Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication
Pincus, Morton; Wu, Shijia; Hwang, Jasper - 2021
A widely cited paper, Cohen, Dey, and Lys (2008, hereinafter CDL), examines accrual (AEM) and real earnings management (REM) pre- and post-Sarbanes Oxley and provides evidence that, in the period immediately following SOX, accruals management declined and was substituted by REM. We re-visit CDL...
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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
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...
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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
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Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals
Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24
Studies on the characteristics of insolvent firms' earnings management are critical, as the ripple effects of a firm's opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms into four groups (large firms that have...
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Accrual management in the Pakistani non-financial firms : explaining the eole of idiosyncratic risk and macroeconomic uncertainty
Rashid, Abdul; Ishfaque, Nida; Jehan, Zainab - In: The Lahore journal of business 10 (2021) 1, pp. 57-90
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The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677
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The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174
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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem - 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...
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The detection of earnings management through a decrease of corporate income tax
Wali, Kawa - In: Future Business Journal 7 (2021), pp. 1-12
This paper explores the manner in which Dutch and German listed companies were able to manage earnings by the decline in corporate income tax toward the end of the 2000s. In addition, a recent article examines the existing state of earnings management at a European level in the Netherlands and...
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Earnings Announcement Beta and Accrual of Risk Premium
Chen, Jingjing; Chen, Linda H.; Jiang, George J. - 2021
Earnings announcements present a clear risk to investors and, under rational asset pricing theory, such risk should be consistently priced in stocks. However, we find that stocks with high earnings announcement risk earn significantly higher returns only during months when firms have earnings or...
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Managers’ Use of External Information in Their Accrual Estimates : Evidence from the Impact of Stock Liquidity on Accruals Quality
Fang, Jing; Myers, Linda A.; G. Raymundo, Fellipe - 2021
Because stock liquidity should improve managers’ access to external information, we examine whether managers of firms with higher stock liquidity form more accurate accrual estimates. Consistent with our expectations, we find that accrual estimation errors of firms with more liquid stocks are...
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Inventory Control under Corporate Income Tax and Accrual Accounting
Pang, Zhan; Xiao, Yixuan - 2021
Corporate income tax (CIT), as an important economic instrument in most jurisdictions, constitutes a significant portion of financial costs in business operations. It is known that the structure of tax function, accounting method and loss carryover policy have significant impacts on a firm's...
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Accrual Anomaly and Idiosyncratic Risk in Emerging Capital Market
Asri, Marselinus - 2021
This paper investigates specific risk in emerging market. Emerging markets are accumulating capital at a faster rate than developed markets but they lag far behind developed markets. Risk is one of the main factors that investors consider when making investments.Risk contained in Financial...
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Country-level Risk and the Tradeoff between Real Earnings Management and Accrual Earnings Management : Evidence from Pakistan
Said, Imran; Malik, Imran Riaz - 2021
The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our...
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Construct Validity in Accruals Quality Research
Nezlobin, Alexander - 2020
A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures of accruals quality. We evaluate these...
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia - 2020
There are several explanations for why accruals persist into earnings at lower rates than cash flows. These include that accruals contain estimation error, diminishing returns to investment, and product-markets shocks. We predict that the mixed attribute GAAP measurement model along with the...
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Core Earnings Management : How Do Audit Firms Interact with Classification Shifting and Accruals Management?
Eilifsen, Aasmund - 2020
This study examines the interaction of audit firm characteristics with two core earnings management tools: classification shifting (CS) and core accruals management (CACM). CS occurs when management intentionally misclassifies recurring operational expenses as special items to inflate...
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Changes in Accrual Properties and Operating Environment : Implications for Cash Flow Predictability
Nallareddy, Suresh - 2020
This paper reconciles conflicting evidence in prior literature on the relative ability of earnings and cash flows in predicting future cash flows. Further, we investigate the implications of temporal shifts in accrual properties and operating environment for cash flow predictability. Three key...
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Accrual Duration
Dichev, Ilia D. - 2020
We define accrual duration as the length of time between an accrual and its associated cash flow. Accrual duration and accrual discretion are inextricably linked by the fundamentals of the accrual process because one side of an accrual pair is pinned down by the sign and magnitude of its...
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The Number of Estimates in Footnotes and Accruals
Chen, Huafeng (Jason) - 2020
This study examines whether the number of estimates in the qualitative portions of a firm's Notes to the Financial Statements (hereafter footnotes) is informative about the relation between accruals and future earnings. We measure the number of estimates using the frequency of the use of the...
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ICAPM and the Accruals Anomaly
Guo, Hui - 2020
We propose new multifactor models to explain the accruals anomaly. Our baseline model represents an application of Merton's ICAPM, in which the key factors represent (innovations on) the term and small-value spreads. The model shows large explanatory power for cross-sectional risk premia...
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Accruals, Investment, and Future Firm Performance
Chu, Jenny - 2020
It is well documented that accounting measures of investment, such as working capital and capital expenditures, negatively predict future stock returns. The earnings fixation hypothesis suggests that investors overestimate and overvalue the persistence of the accrual component of earnings....
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Investor sentiment and the (discretionary) accrual-return relation
Jiang, Jiajun; Liu, Qi; Sun, Bo - 2020
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Financial reporting behaviour and firm's economic success : Malaysian evidence
Nor Irdawati Mahyuddin; Hairul Suhaimi Nahar; Yusniati Yusry - In: Asian journal of accounting & governance 14 (2020), pp. 1-9
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The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting
Oh, Hyung Il - 2020
Considerable research has been devoted to the evaluation of accrual accounting, with an accrual-cash flow relation at the center of the investigation. However, much of the research is based on misconceptions. First, accruals are defined as changes in balance sheet items, but these are not the...
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Cost Stickiness and Accrual Models
Cano‐Rodríguez, Manuel - 2020
Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky...
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The Usefulness of Accrual Accounting in Forming Analysts’ Forecasts of Accruals and Cash Flows from Operations
Sankaraguruswamy, Srinivasan - 2020
Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and operating performance has been disappearing over time (Bushman, Lerman, and Zhang 2016). We argue that even though there is noise in the accrual accounting process, sophisticated...
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A comparison of models for predicting discretionary accruals : a cross-country analysis
Acar, Goksel; Coşkun, Ali - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 315-328
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Accrual earnings management, real earnings management and firm’s value of quoted manufacturing companies in Nigeria
Olatunji, Olaoye Clement; Juwon, Akinleye Micah - In: EuroEconomica 39 (2020) 3, pp. 119-140
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Family businesses restrict accrual and real earnings management : case study in Saudi Arabia
Alhebri, Adeeb Abdulwahab; Al-Duais, Shaker Dahan - In: Cogent business & management 7 (2020) 1, pp. 1-15
This paper investigates accrual earnings management (AEM) and real earnings management (REM) in family businesses (FB) in Saudi Arabia. Current literature indicates that minority rights are confiscated by the controlling shareholders in a business environment weak to protect investors. Based on...
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Accrual accounting and the local government budget : a matching evaluation
Raffer, Christian - 2020
The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
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Pension reforms in the Netherlands
Westerhout, Ed W. M. T. - 2020
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
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Assessing accrual accounting implementation in Cianjur regency : an empirical investigation
Dianto, Aditya Wira; Aswar, Khoirul - In: International journal of business and economic sciences … 13 (2020) 1, pp. 7-13
Purpose: This research aimed to analyse the effect of top management support, training and communication on the implementation of accrual accounting. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 63 working unit in Cianjur Regency. The instrument...
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The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar; Kamal, Yasir; Khan, Azhar; Hussain, Arif; … - In: International journal of economics and financial issues … 10 (2020) 4, pp. 141-150
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Corporate attributes and earnings quality : the moderating effect of corporate age
Dachomo, Gloria Pam; Bala, Hussaini - In: Accounting and taxation review : A&TR 4 (2020) 3, pp. 1-10
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External audit(or) quality and accrual earnings management : further evidence from Nigeria
Soyemi, Kenny Adedapo; Olufemi, Olubukonla Abosede; … - In: Malaysian management journal : MMJ 24 (2020), pp. 31-56
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The impact of financial statement comparability on earnings management : evidence from frontier markets
Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25
This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...
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The effect of discretionary accruals on firm growth : empirical evidence for SMEs from emerging Europe
Anton, Sorin Gabriel; Carp, Mihai - In: Journal of business economics and management 21 (2020) 4, pp. 1128-1148
The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles) from 15 emerging European countries over the period 2006-2014,...
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Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz; Abidin, Noor Saadah Zainal; … - In: International journal of economics and financial issues … 10 (2020) 5, pp. 130-139
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CDS Channels of Influence on Discretionary Accruals
Cheng, Hao - 2020
This paper finds that the initiation of trading in credit default swaps (CDS) improves earnings quality by reducing absolute abnormal earnings accruals through specific channels in CDS firms. CDS initiation brought about more private information discovery via financial analysts, cross-market...
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Managerial Ability and Revenue-Expense Matching : Accrual Estimation versus Business Decision
Cho, Hyungjin - 2020
We investigate the association between managerial ability and revenue-expense matching. We find that firms having managers with better ability exhibit better contemporaneous revenue-expense matching because more capable managers estimate accruals more accurately and select the projects with...
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Accruals quality and operating volatility over time and around the world
Christensen, Theodore E. - 2020
Prior research finds evidence suggesting a long-term trend of declining accruals quality in the U.S. Using the Dechow and Dichev (2002) accruals quality measure, we provide new evidence that this decline began to reverse around 2000, with accruals quality generally improving through 2016. We...
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Earnings Management around Seasoned Equity Offerings : Evidence from Non-Investment Accruals
Rapushi, Loreta - 2020
Managers appear to inflate non-investment accruals and then adjust financing decisions to capitalize on such inflation. Using a large sample of corporate seasoned equity offerings (SEOs) for the period 1972 - 2017, we find that firms which adjust non-investment accruals to inflate pre-issue...
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Mispricing or Q-Theory : Testing the Accruals Anomaly Based on the Speed of Price Adjustment
Choy, Siu Kai - 2020
Extant research on the accruals anomaly is based on returns starting a few months after fiscal year ends, not when accruals are publicly known. We explore the nature of the accruals anomaly by analyzing the speed of price adjustment to accruals information from the date when accruals first...
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Accounting for Uncertainty : An Application of Bayesian Methods to Accruals Models
Breuer, Matthias - 2020
We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature's standard approach. The standard approach takes a given model of...
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The effect of the financial crisis on audit quality : European evidence
Kyriakou, Maria I. - In: International journal of accounting and information … 30 (2022) 1, pp. 143-158
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Taking a long view : investor trading horizon and earnings management strategy
Jang, Yeejin; Lee, Kyung Yun - In: International review of finance : the official journal … 22 (2022) 1, pp. 36-71
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Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575
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