Zobrazeno 1 - 10
of 723
pro vyhledávání: '"unexpected accruals"'
Autor:
Adedeji Daniel GBADEBO
Publikováno v:
International Journal of Social and Educational Innovation, Vol 10, Iss 20 (2023)
This paper estimates and tests the power of unexpected accruals models as indicators of earnings misstatement. The models are implemented on a comprehensive sample of listed firms in Africa, with available information from 2006 to 2020. The paper aim
Externí odkaz:
https://doaj.org/article/78efc1f188314ad082f1b6856936145d
Autor:
Pae, Jinhan
Publikováno v:
Journal of Business Finance & Accounting. Jun/Jul2007, Vol. 34 Issue 5/6, p681-704. 24p. 6 Charts.
Publikováno v:
Accounting & Finance. Dec2015, Vol. 55 Issue 4, p989-1014. 26p. 6 Charts.
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 18, Iss 63, Pp 113-128 (2011)
The purpose of this research is to investigate the relationship between conservatism and unexpected accruals in Tehran Stock Exchange (TSE). Because, unexpected accruals are affected by management discretion, it is anticipated that the conservatism r
Externí odkaz:
https://doaj.org/article/7fb22bc27f2f44d3a9ecab532bb9ac95
Autor:
Thomas, Jacob *, Zhang, Xiao-jun
Publikováno v:
In Journal of Accounting and Public Policy 2000 19(4):347-376
Autor:
GBADEBO, Adedeji Daniel
Publikováno v:
International Journal of Social & Educational Innovation; 2023, Vol. 10 Issue 20, p258-277, 20p
Publikováno v:
Accounting & Finance. 55:989-1014
We investigate the extent to which the overvaluation hypothesis provides incentives for managers to beat earnings benchmarks, and whether this benchmark beating can be reliably interpreted as evidence of earnings management. We carefully identify fir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1cb88e6014102191db714e7a86641b62
https://doi.org/10.1111/acfi.12077
https://doi.org/10.1111/acfi.12077
Autor:
Jinhan Pae
Publikováno v:
Journal of Business Finance & Accounting. 34:681-704
This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news. Prior research suggests that conditional ac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::436953bd4069c7cca927ad536fc1bc6a
https://doi.org/10.1111/j.1468-5957.2007.02018.x
https://doi.org/10.1111/j.1468-5957.2007.02018.x
Autor:
Xiao-Jun Zhang, Jacob K. Thomas
Publikováno v:
Journal of Accounting and Public Policy. 19:347-376
While prior research, as noted in our paper, often uses various accrual prediction models to detect earnings management, not much is known about the accuracy, both relative and absolute, associated with these models. Our paper investigates the accura
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ab0be63e1ff2daa62239b495c56b72f6
https://doi.org/10.1016/s0278-4254(00)00016-8
https://doi.org/10.1016/s0278-4254(00)00016-8
Publikováno v:
SSRN Electronic Journal.
We demonstrate that the articulation among accruals, cash flows and revenues which is typically assumed in tests of earnings management does not hold when large (positive or negative) external financing activities are present. Our study provides evid
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66d53a61768ba33f25bb6affaffc16c4
https://doi.org/10.2139/ssrn.1710586
https://doi.org/10.2139/ssrn.1710586