ABSTRACT A large body of empirical research in accounting investigates the causes and consequences accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate validity underlying measures quality. We these using three criteria: (1) Is measure unaffected by economic determinants accruals? (2) Does consistently reflect errors (3) facilitat...

The cash flow statement aids the management to ascertain profitability and liquidity position of a company. One can understand from how efficiently company is paying its obligation in various forms liability expense. This study aimed explore ability short-term accounting accruals predict flows. sample included 77 Jordanian companies listed between 2006–2019. Cash flows were measured by net oper...

The purpose of this article is to investigate the phenomenon earnings management and its impact on accounting performance at time listing event. analysis based a sample 189 firms their securities Ho Chi Minh, Vietnam stock exchange for period 2009 2017. Four cross–sectional models were adopted study estimate with two total accruals current accruals. first provides evidence that Vietnamese aggre...

A Rede Neural Artificial (RNA) tem capacidade de simular uma rede neural biológica e apresenta-se como ferramenta que pode auxiliar na redução problemas econométricos mediante modelos matemáticos. Modelos gerenciamento resultados apresentam um problema fundamental pelo fato dos accruals discricionários da gestão não serem diretamente observáveis, o vem a afetar avaliação do desempenho real empr...

The purpose of this research is to determine the impact quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals. In study, population mining companies that implement PROPER are listed Indonesia Stock Exchange between 2016 2020. Purposive sampling was used obtain data from 47 different companies. Multiple linear regression analysis performed a...

This paper aims to knows about profit reporting and describes the quality analysis of shareholders in Pandemic Era. The methods use is quantitative methods. test results prove that dividend distribution status has a positive relationship earnings (companies distribute dividends have better than companies do not dividends). Thus, pay are empirically proven higher discretionary accruals, standard...