Firms approaching deterioration in financial performance may make income-increasing accounting choices an attempt to survive what is probably deemed by the management as a temporary bad period. This study attempts empirically examine real activities-based earnings manipulation among financially troubled firms Malaysia over years prior and after being officially designated “financially distresse...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

Stock prices reflect persistence differences across a wide range of accrual types that are categorized in Richardson, Sloan, Soliman, and Tuna (Journal of Accounting and Economics, 2005). Moreover, stock prices reflect short-term persistence differences more strongly than longterm persistence differences. These findings suggest that investors understand persistence of accrual types during the y...

Abstract We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast of accruals models via a approach with literature’s standard approach. The takes given model normal granted neglects any uncertainty about its parameters. By contrast, our allows incorporating parameter into accruals. This can increase po...

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using book tax difference as moderation in manufacturing companies listed Indonesia Stock Exchange during 2018-2020. The sample was selected purposive sampling method many 40 with a total 120 data for three years. technique uses multiple regression analysis is processed Eviews 12.0 Micr...

this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...