Search Results - subject_exact:"Accrual accounting"

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Accrual versus cash basis of accounting in the Canadian COVID-19 subsidy programs

Mawani, Amin; Hajee, Salim - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454725

Does accrual accounting make municipalities spend less?

Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592850

From accruals to real activities : understanding the trade-off in earnings management choices amid XBRL adoption in Italy

Szívós, László; Poszavecz, Tamás - 2026

This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620967

Seasonal variation in cash flows and the timing role of accruals

Kapons, Martin; Veenman, David - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651921

The impact of IPSAS adoption on corruption in developing countries

Tawiah, Vincent - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288446

US political sanctions and earnings management

Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - 2025

This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334478

Political sentiment and abnormal accruals

Colak, Gonul; Malik, Ali K. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473175

2024 Global Report on the Use of Accrual Accounting for Fiscal Management

2025

The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis, and supporting policy decision-making. The analysis examines the benefits and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372435

The relationship between earnings management and audit opinion

Dang Ngoc Hung; Tran Manh Dung - 2025

This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange. Data were collected from 499 listed firms from 2018 to 2020 with 1,497 observations, of which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611277

Financial and non-financial performance measurement at the municipal group level : evidence from municipal budgets in Sweden

Haraldsson, Mattias - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614945

Accrual quality, cost of debt, and credit spread and loss

Baghdadabad, Mohammadreza Tavakoli - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589586

Can accounting flexibility increase or decrease earnings quality? : a case study of public companies in Indonesia

Masri, Indah - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625571

Accounting manipulations in public sector : an empirical analysis of European Union countries' accounts

Brunelli, Sandro; Giosi, Alessandro; Caiffa, Marco; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325930

Public finance and accounting

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543224

Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - 2022

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014439685

Refinancing risk, earnings management, and stock return

Wang, Shu Feng; Kim, Yura; Kim, Seonmi; Song, Kyojik Roy - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056477

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - 2024

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015173742

Political connections of independent directors and earnings quality : the case of French firms

Hamdi, Badreddine - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448040

Does auditing detect and suppress earnings management? : evidence from Türkiye

Onay, Ahmet; Benligiray, Serdar - 2024

This study examines the relationship between auditing factors and earnings management practices. Specifically, it inves- tigates the effects of audit opinion and audit firm size on earnings management. The methodology is a combination of qualitative and quantitative analyses. We constructed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411503

Navigating accounting reforms : a qualitative comparative analysis of accrual implementation in Italian local governments

Benfante, Gioacchino; Casali, Alessandro; Mozzoni, Isabella - 2024

This research aims to contribute to the ongoing debate on the prospective advantages of implementing accrual accounting in countries where such a transition is underway, with a focus on Italian municipalities. The research seeks to ascertain the requisite conditions, in public sector accounting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614943

Effect of auditor foreign experience on audit quality : evidence from Jordan

AbuThib, Mustafa A. S.; Rahmat, Mohd-Mohid; Jaafar, Romlah - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580500

Notes readability and discretionary accruals

Aldahray, Ayman - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396211

Accounting and finance : complementarity and divergence

Biondi, Yuri - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015125027

To manage or reserve accruals? Evidence from a balanced-budget requirement reform

Donatella, Pierre; Runesson, Emmeli; Tagesson, Torbjörn - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893514

Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research

Salato, Rui; Gomes, Patrícia; Ferreira, Carlos - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893537

Institucional isomorphism in IPSAS adoption

Rincón-Soto, Carlos Augusto; Gómez-Villegas, Mauricio - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012614961

Effect of family control on earnings management : the role of leverage

Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - 2023

This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014233197

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012840360

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Accrual Accounting and the Local Government Budget - A Matching Evaluation

Raffer, Christian - 2020

Book / Working Paper

Accrual accounting and the local government budget : a matching evaluation

Raffer, Christian - 2020

Book / Working Paper

Do taxes still affect earning persistence?

Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - 2023

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014245910

Firm life cycle and accrual quality

Almeida, Jose Elias; Kale, Devendra - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435861

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Firm Life Cycle and Accrual Quality

Almeida, Jose Elias Feres de; Kale, Devendra - 2023

Book / Working Paper

Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects

Bonollo, Elisa - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014487261

Show one more version 1

Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects

Bonollo, Elisa - 2022

Article

Investor Sentiment and Mispricing of Abnormal Accruals

Dash, Saumya; Modani, Kakul - 2023

This paper examines the implication of investor sentiment for the pricing of discretionary or abnormal accruals. We consider a setting where the market-wide investor sentiment information can provide a profitable trading strategy to generate an excess risk-adjusted return from abnormal accrual...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014355115

Belize : Technical Assistance Report-Transition to Accrual Accounting

2023

This technical assistance report on Belize focuses on transition to accrual accounting. Belize is planning to transition to accrual accounting over the medium term. This reform is considered an advanced practice on the public financial management (PFM) spectrum and has been attempted by few...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015059365

Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service

Columbano, Claudio; Biondi, Lucia; Bracci, Enrico - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014487286

Do audit attributes impact earnings quality? : evidence from India

Verma, Deepak; Dawar, Varun; Chaudhary, Pankaj - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531262

Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects

Bonollo, Elisa - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014487261

Show one more version 1

Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects

Bonollo, Elisa - 2022

Article

Do abnormal accruals influence abnormal tone in the CEO statements of the top 40 JSE-listed companies?

Mlawu, Lonwabo; Matenda, Frank Ranganai; Sibanda, Mabutho - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014466072

Black or white is not always delineated : the influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity

Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - 2023

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505986

The consequences of earnings management for the acquisition premium in friendly takeovers

Missonier-Piera, Franck; Spadetti, Cédric - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014304053

Accounting for uncertainty : an application of Bayesian methods to accruals models

Breuer, Matthias; Schütt, Harm H. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014335928

Cash to accruals accounting in British central government : a journey through time

Edwards, John Richard - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288438

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Cash to Accruals Accounting in British Central Government; a Journey Through Time

Edwards, John Richard - 2021

Book / Working Paper

The accrual accounting principle and its implications for Portuguese tax courts decisions

Taborda, Daniel; Sousa, João - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014370294

Does the UK Companies Act of 2006 matter for the private companies? : evidence from real and accruals earnings management practices

Elsalem, Bilal Ahmad; Shawtari, Fekri; Qotba, Ahmad Mohammed - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015187511

Pathways for implementing an asset information framework for the valuation and management of fixed assets

Salah, Mohamed; Bisogno, Marco - 2023

Implementation of accrual-based accounting systems and the related preparation of an initial balance sheet are stimulating a debate on valuation and management of fixed assets, emphasising how critical it is to have adequate asset information. This chapter aims to propose a framework to clarify...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014287576

Reconciliation of budgeting and accounting

van Schaik, Frans D. J. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893389

Public administrations' equity (net assets) : where problems of evaluation and measurement walk together

Mussari, Riccardo; Ruggiero, Pasquale; Sorrentino, Daniela - 2023

Measurement and evaluation issues have long represented the main criticality of accrual accounting adoption in the public sector. While professional accountants and scholars have mostly focused on the recognition and measurement of typical public assets (e.g. heritage and community assets), the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014287710