This study aims to analyze the effect of Covid-19 pandemic and company characteristics on accrual earnings management. Accrual management is dependent variable in this as measured by absolute discretionary accruals using Modified Jones Model Dechow (1995). The an independent a dummy that takes 1 if observation period 2020, 0 otherwise. Company are variables which represented profitability ROA, ...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Accounting accruals anticipate future economic benefits. They are intended to reverse upon the realization of the anticipated future benefits, such that their reversals have no net impact on future earnings. In practice, however, we show that extreme accruals exhibit a high frequency of subsequent reversals that do impact future earnings. We demonstrate that these reversals explain a number of ...

The cloud's Flexibility and scalability, has significantly altered the architecture, implementation, processing power of legacy data centers. Microservices are atom network services that cloud architectures provide. Microservices, in contrast to virtual machines, can be implemented as tiny resource footprint programmer such container or even lower unkennels. Field Programmable Arrays (FPGA) boa...

This study examines the relationship between a company's external financing activity and earnings management enterprise risk as moderation variable. The sample of was 271 companies listed in Bloomberg database 2018. results this show that: First, activities both debt equity are positively associated with accrual real management. Second, has significant influence on funding make contribution to ...

We find that the positive relation between aggregate accruals and one-year-ahead market returns documented in Hirshleifer, Hou and Teoh [2009] is driven by discretionary accruals but not normal accruals. The return forecasting power of aggregate discretionary accruals is robust to choices of sample periods, return measurements, estimation methods, business condition and risk premium proxies, an...