Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
نویسندگان
چکیده
منابع مشابه
The implications of piecewise linear process of normal accruals
The present study investigates whether the basic assumption in the Jones model, which normal accruals are a linear function of change in sales, is empirically valid. It also discusses and addresses the implications of the assumption violation in the earnings management detection tests. The research employs a sample of 2832 observations of the annual information of firms listed in Tehran Stock E...
متن کاملThe Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management
This study investigates the influence of ownership structure and board characteristics on discretionary accruals and real earnings management using the data of A-shares in Chinese Shanghai and Shenzhen Stock Exchange Securities Market from 2002 to 2012. The empirical results show that institutions with high shareholding proportion or great shareholding concentration give managers incentives to ...
متن کاملEvaluating 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
The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...
متن کاملEstimation Sample Selection for Discretionary Accruals Models
We examine how the criteria for choosing estimation samples (peer firms) affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sample as all firms in the same industry. We examine whether firm size performs at least as well as industry membership as the crit...
متن کاملPeer Firm Selection for Discretionary Accruals Models
Taking as given the discretionary accruals models that exist in the literature, we examine how the selection of peer firms affects the researcher’s ability to detect earnings management. Researchers commonly estimate accruals models in cross section, and define the peer set (the firms used to estimate the cross section) as all firms in the same industry. We challenge this view by examining whet...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Media Ekonomi dan Manajemen
سال: 2020
ISSN: 2503-4464,0854-1442
DOI: 10.24856/mem.v35i1.1195