Interpreting accruals as working capital investment, we hypothesize that firms rationally adjust their investment to respond to discount rate changes. Consistent with the optimal investment hypothesis, we document that (i) the predictive power of accruals for future stock returns increases with the covariations of accruals with past and current stock returns, and (ii) adding investmentbased fac...

The purposes of this research are to see the result quality assessment in accrual-based accounting implemented Regional Apparatus Organization (OPD) Padang Pariaman Regency and Solok City Government whether there is different accrual between two regions. Assessment comes from time recognition transaction. rate based on taken through five kinds transactions, namely asset-to-expense conversion un...

This paper examines the link between the amount of estimation needed during the accrual generating process and the persistence of the accruals portion of earnings. We measure the amount of estimation needed during the accrual generating process using the number of estimation-related linguistic cues in the notes to the financial statements and the critical accounting policies section of the mana...

Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...

the purpose of this study is presenting a model forecasting financial crisis in tehran stock exchange listed companies. to do this, productive firms that had been accepted in tehran stock exchange between 2002 and 2009, were selected as the study sample. first the independent variables were obtained based on financial ratios and then based on article 141 of the law of commerce, the insolvent an...

abstract the global economy faces crisis every so often. in recent years, the financial crisis has affected the global economy; all countries, directly or indirectly, are involved. the purpose of this research is to study the impact of the global economic crisis on the capital structure of listed companies in tehran stock exchange. to test this effect, 87 companies listed in tehran stock exchan...

Researchers have temporarily halted accrual to a trial of bevacizumab (Avastin) and two chemotherapy regimens for early-stage colon cancer after they found an unexpected number of non-cancer-related deaths in one of the study arms. The data safety monitoring board (DSMB) recommended that enrollment be delayed until 60-day mortality data could be collected and reviewed for all patients currently...