Accruals quality
The Market Pricing of Accruals Quality
... signed accruals, or signed abnormal accruals, earn (negative) positive risk-adjusted returns ...between accruals- based measures and returns, the perspectives ...of accruals, because a larger ...
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Big 4 Auditor Affiliation and Accruals Quality in Bangladesh
... total accruals and first difference in total accruals, respectively, as ...of accruals on changes in revenue and property, plant and equipment (PPE) and treats the residual from the model as ...
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Implications of FIN 46 for Accruals Quality and Investment Efficiency
... reporting quality that includes quality of reported accounting numbers ...(i.e., accruals quality) and quality of ...with quality of financial reporting as well as with financial ...
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The Pricing of Accruals Quality in Credit Default Swap Spreads
... Our primary measure of CS is CDS spreads, CDS. We obtain CDS data from the Markit Group, which provides composite CDS spreads based on the daily closing bid and ask prices obtained from market makers. Similar to Zhang et ...
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Internal Control Weakness and Accruals Quality in Companies Listed on Tehran Stock Exchange
... Doyle, Ge and McVay in 2007 examined the relationship between accruals quality and internal controls for financial reporting. Their findings indicated that along with any increase of internal control ...
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The Effect Of Accruals Quality On The Association Between Voluntary Disclosure And Information Asymmetry In Korea
... the accruals quality (moderating variable) on the relation between voluntary disclosure and information asymmetry is statistically and significantly ...when accruals quality is high, more ...
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The Effect of Fundamental Risk of Listed Companies on the Market Pricing of Accruals Quality
... The estimating results based on AvgCOC are as shown in Table 3, where the data in Row “4” are the same as those in Row “4” of Table 2.There are three independent variables in Row “1” of Table 3: Growth, Accruals ...
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Analysis of Accruals Quality on the Cost of Capital - A Case Study on Manufacturing Companies in Indonesia
... Using quality of accounting accruals as proxies for information risk, Francis et ...between accruals quality and cost of capital in Indonesia, where non-discretionary and discretionary ...
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The Effect of Accruals Quality on the Incentive Contracting Role of Earnings in Tehran’s Stock Market
... of accruals quality on the role of profit in negotiating an incentive contract has been ...total accruals quality, method of Dechow and Dichev (2002) has been ...the accruals have been ...
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Call Options and Accruals Quality
... both accruals quality and option use as choice variables, endogenously ...discretionary accruals quality—as a managerial choice mechanism that affects returns volatility—is affected by the use ...
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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange
... discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock ...
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Innate and discretionary accruals quality and corporate governance
... of accruals quality using the McNichols model and separate audit committee characteristics are reported in Table ...discretionary accruals (Davidson et ...determining accruals quality, ...
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Does the monitoring role of buyout houses improve discretionary accruals quality?
... accounting quality and argues that estimation precision depends on firm characteristics such as complexity of transactions and predictability of the firm’s ...earnings quality, Dechow and Dichev (2002) ...
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The relationship between product market competition and quality benefit accruals
... The main goal of this study was to analyze the effect of market competition over companies’ ac- cruals using a sample from companies accepted into the Tehran Stock Exchange. Research results indicate a negative and ...
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The Effect of Minimum Cash Flows of Earnings, Accruals, and Accruals Non-Current Current Market Value of Companies Listed on Tehran Stock Exchange
... investigating quality of accruals as risk of information related to profit indicate that the weaker is quality of accruals (which is defined error standard deviation, changes in current ...
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The Pricing of Discretionary Accruals - Evidence From Pakistan
... discretionary accruals as compared to other firms with lower ...discretionary accruals are not significantly strong ...audit quality of a firm on its pricing of discretionary ...discretionary ...
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Asymmetric persistence and the market pricing of accruals and cash flows
... on accruals in loss years identified using ARET yields a hedge return of ...earnings, accruals and cash flows to be non-missing (as in the MT), the same strategy gives a marginally significant hedge return ...
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Corporate financing changes: consequencies for discretionary accruals estimation
... The empirical methodology adopted is similar to that used by Moreira (2009), based on a comparative static approach. Two versions of each model are estimated, and they differentiate by the consideration in one of them of ...
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The Effects of Accruals on Financial Constraints in Tehran Stock Exchange
... Today, accounting information plays an important role in decision-making and economy of countries. Many economic decisions are made based on information obtained from accounting. Therefore, accounting should provide ...
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WORKING CAPITAL ACCRUALS AND EARNINGS MANAGEMENT 1
... capital accruals is anticipated to be positively associated with the degree of managerial ...capital accruals to signify earnings management and the existence of lower earnings quality to the ...
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