In “classical” testing approaches, “learning” is said to occur if testers dynamically improve the efficiency of their testing as they progress through a testing phase. However, the pressures of modern business and software development practices seem to favor an approach to testing which is very akin to a “sampling without replacement” of a relatively limited number of pre-determined structures ...

Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance company. This act could jeopardize company’s long run also make its stakeholders suffer significant losses. Therefore, tool detect or predict earnings would be helpful stakeholders, practitioners, regulators, acade...

This paper provides empirical evidence on whether the earnings fixation hypothesis can explain the accrual anomaly originally documented in Sloan (1996). Our analytical model yields the prediction that if investors fixate on reported earnings, the effectiveness of the accrual strategy will increase in the responsiveness of the stock price to earnings and the differential persistence of cash flo...

This study aims to examine the quality of accrual having economic consequences in predicting future cash flows manufacturing companies listed on Indonesia Stock Exchange (IDX) for 2017-2019 period. The population this were all (IDX), research sample was determineted using pusposive sampling method with a total 213 companies. data used is secondary from company’s annual report. analytical i mult...