Discretionary Accruals
Discretionary Accruals and the Predictive Ability of Earnings in the Forecast of Future Cash Flows: Evidence from Australia
... decomposing accruals into discretionary and non-discretionary components improves the predictive ability of earnings for forecasting future cash ...of discretionary accruals in the ...
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Pricing of Discretionary Accruals, Stock Returns and Firms Growth: Evidence from Iran
... of accruals with low reliability result in less continuity of earnings, while generally the investors do not expect the less continuity of ...the accruals are the result of aggressive actions of management ...
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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
... via discretionary accruals is a manager's instrument for changing stock holders’ ...of discretionary accruals in the earnings management of Iranian ...and discretionary accruals ...
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Refinancing Pressure and Earnings Management: Evidence from Changes in Short-term Debt and Discretionary Accruals
... between discretionary accruals and both changes in short-term debt and subsequent debt financing to determine whether potential refinancing pressure is associated with a decrease in earnings ...
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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
... 2.2. Ownership Structure and Earnings Management The transparency and credibility of the financial statements of the companies are ensured by an effective CG system. According to (Alves, 2012; Ilmas et al., 2018; ...
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The Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management
... on Discretionary Accruals The impacts of ownership structure and board characteristics on discretionary accruals are examined by the panel data ...total discretionary accruals ...
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Role of Audit Quality, Political Connections and Investor Protection on Discretionary Accruals in China
... between discretionary accruals and audit ...and discretionary accruals though the relationship is insignificant in ...China. Discretionary accruals are a decomposed component of ...
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Does the monitoring role of buyout houses improve discretionary accruals quality?
... My discretionary accruals study is sensitive to the agency issues underlying LBOs and thereby unites the literature related to earnings qual- ity, LBOs and agency ...
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The Combined Effects of Financial Derivatives and Discretionary Accruals on the Value Relevance of Earnings and the Book Value of Equity
... Findings by Barton (2001), which used the pre-SFAS-113 1994-1996 data, showed that a substitution relationship existed be- tween financial derivatives and discretionary accruals. The findings find support ...
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Institutional Ownership and Discretionary Accruals: Empirical Evidences from Pakistani Listed Non-Financial Companies
... limiting discretionary accrual events within construction, industrial and consumer industries of ...of discretionary accruals and institutional ...and discretionary accruals depends ...
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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange
... between 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 ...on ...
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CEOs and Earnings Management: the Distributional Anomalies of Discretionary Accruals in Post-SOX Era
... of discretionary accruals scaled by lagged assets is zero under the Healy model as it should ...total accruals is the basis for normal accruals and the accruals above and beneath this ...
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The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption
... (discretionary accruals) telah menjadi faktor ...(discretionary accruals) ditinjau dari gaya audit dan adopsi ...nary accruals yang lebih mirip daripada laporan keuangan yang diaudit ...
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Hubungan Non-monotonik antara Kepemilikan Manajerial dengan Discretionary Accruals
... Di dalam penelitian ini kepemilikan manajerial diukur dengan menggunakan persentase saham yang dimiliki oleh manajemen (MSO) dan nilai dari kepemilikan manajerial itu sendiri (VESO). Nilai kepemilikan saham manajerial ...
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Innate and discretionary accruals quality and corporate governance
... of accruals (Dechow et ...of accruals estimation ...making accruals estimations has also been shown to be an important source of error (Francis et ...of accruals estimation error have negative ...
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CEOs’ extensive term of office inhibits discretionary accruals
... It can be seen in Table II that all models presented a reasonable explanatory power for the level of use of discretionary accruals, with an R 2 of approximately 26 per cent. The results show that CEOs ’ fi ...
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Corporate financing changes: consequencies for discretionary accruals estimation
... in discretionary accruals ...the discretionary accruals estimation models of explanatory variables that controls ∆FINT; on the other hand, that the methodology suggested in the literature to ...
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Do CEOs and Principal Financial Officers Take a Bath Separately or Together?: An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs
... in discretionary accruals is negative and significant in the year of hire (from t-1 to t) for firms appointing a new CEO or both a new CEO and PFO ...in discretionary accruals in the ...
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Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach
... research, accruals are divided into two types: discretionary accruals (Abnormal) and non- discretionary ...the discretionary accruals are a good tool for profit ...that ...
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The Pricing of Discretionary Accruals - Evidence From Pakistan
... of discretionary accruals as compared to other firms with lower ...and discretionary accruals are not significantly strong ...have discretionary accruals priced more highly than ...
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