نتایج جستجو برای: accruals quality

تعداد نتایج: 753400  

به دلیل اینکه به ندرت اطلاعات درباره اندازه شرکت­ها و تفاوت­های شرکت­های کوچک و شرکت­های بزرگ فهرست می­شود، در این پژوهش هدف، بررسی این موضوع است که  کیفیت حسابرسی بالا چه تاثیری بر مدیریت سود در دو گروه از شرکت­ها دارد و این­که چه رابطه­ای بین ارائه گزارش مشروط و تخصص حسابرس در صنعت صاحب­کار وجود دارد.  دو مدل رگرسیون OLS و  LOGIT برای بررسی اثر کیفیت حسابرسی بر اقلام تعهدی اختیاری و اثر تخصص ...

2016
Ming-Feng Hsu Shiow-Ying Wen

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 ...

2013
Edward Owens Shuang Wu Jerold Zimmerman

Economics challenge the specification of discretionary accrual models. Since rent seeking firms pursue differentiated business strategies, firms in the same industry have heterogeneous accrual generating processes. Moreover, Schumpeter’s “creative destruction” forces existing firms to revise their extant business models. We present evidence that such business model shocks are widespread, propag...

2014
Kenny Z. Lin Lillian F. Mills Fang Zhang

This study examines how public and private firms in China respond to the 2008 statutory tax rate reduction from 33 percent to 25 percent. Using a proprietary dataset of private firms, we find that private firms report significantly more incomedecreasing current accruals than do public firms in 2007, the year prior to the tax rate reduction. These negative accruals were substantial and material,...

2012
Sanjay Sehgal

In this paper we investigate the presence of the following asset pricing anomalies viz. size, value, momentum, liquidity, accruals, profitability and net stock issues in India. Size effect is the strongest with a difference of 4.4 % per month between small and big stock returns. A positive relationship is reported between accruals, stock issues and returns and a negative relation between profit...

2010
Duc Anh Ngo Oscar Varela

We argue that high quality firms that expect larger quantity of cash flows in the near future are more likely to actively smooth earnings via discretionary accruals before seasonal equity offerings to reduce underpricing. If high quality firms are confident about future earnings, it is also plausible to assume that they also push their offer prices up more aggressively, and lessen the degree of...

Journal: :international journal of finance, accounting and economics studies 0

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

Journal: :Review of Accounting Studies 2017

2011
Frank Ecker Jennifer Francis Per Olsson Katherine Schipper

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...

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