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...

This study examines whether political connections are associated with earnings management (both accrual-based and real) the association is influenced by corporate governance external auditing qualities. Empirical evidence on between remains unclear offers mixed results. Using a sample of Indonesian firms, we find that negatively related to (AEM) real (REM) management. In addition, negative rela...

The adipocyte-derived hormone leptin inhibits appetite and bone mass accrual. To fulfill these two functions leptin requires the integrity of hypothalamic neurons but not the expression of its receptor, ObRb on these neurons. These results suggested that leptin acts first elsewhere in the brain to mediate these functions. However, this neuroanatomical site of leptin action in the brain remained...

We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers’ assessments of their firms’ business prospects are imperfect. Since managers’ imperfect business assessments influence both accruals generation and earnings projection, we hypothesize that management earnings forecasts exhi...

Earning management is a phenomenon that difficult to avoid because it was the effect of accrual basis usage in preparation financial statements. The agreed upon as for preparing statements indeed more rational and fair compared cash basis. Conflicts interest are increasing, especially principal cannot monitor daily activities ensure works accordance with shareholders' wishes. objective this res...

the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...

In this paper we address an often overlooked problem in defeasible argumentation: how do we deal with arguments that are on their own defeated, but together remain undefeated? Pollock (1991) finds this accrual of arguments a natural supposition, but then surprisingly denies its existence. We think that arguments do accrue. To handle the accrual of arguments, we introduce compound defeat of argu...

This research aims to give empirical evidence of the impact independent corporate governance organ's busyness on earnings quality and market mispricing. utilized a sample non-financial firms. It investigated effect management persistence using random-effect panel data regression. Furthermore, Mishkin Test was used investigate The results showed that commissioners audit committees had positive i...

There are conflicting reports on the influence of lean and fat mass on bone accrual during childhood. No infant's studies have been reported that describe the influence of changes in body composition with changes in bone accrual during the first year of life. The objective of this research was to test the hypothesis that greater gains in lean mass will have a positive effect on bone mineral con...