We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membersh...

The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...

Este trabalho analisa o efeito da tenure firma e sócio de auditoria no gerenciamento resultados por accruals atividades operacionais reais das empresas abertas do mercado brasileiro. Compuseram a amostra 147 empresas, totalizando 1.138 observações para período 2011-2019. O utiliza modelos discricionários que constam nos trabalhos Dechow, Sloan Sweeny (1995) Kothari Watts (1998), respectivamente...

N this issue of the SURVEY OF CURRENT BUSINESS, the Bureau of Economic Analysis (BEA) presents revised estimates of the national income and product accounts (NIPA’s) for 1998–2000 and the first quarter of 2001.1 As is usual in annual NIPA accounted for about one-third of the downward revision; lower software investment and lower PCE for services each accounted for about one-fourth. ● For 2000, ...

This research investigates the relationship between financial reporting quality and audit within context of French listed companies. The auditor brand name (Big4) is used as a proxy for earnings management ascertained through real accruals estimation. Discretionary are estimated using Jones Model Modified while use models proposed by Roychowdhury (2006). results indicate that clients Big4 firms...

The aim of this study is to investigate the relevance between accounting conservatism and intellectual capital in context contribution capital. Four different measurement methods [the asymmetric timeliness earnings, market-to-book ratio, asymmetry accruals cash flows negative accruals] were employed measure both In study, research data based on listed companies manufacturing industry financial ...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

This paper examines the anomaly, first reported by Sloan (1996), that the market misprices stocks of firms with extreme (high or low) accruals. The paper proposes a four-factor ICAPM, based on Campbell and Vuolteenaho (2004) and Fama and French (1993), and tests the model using a two-pass cross-sectional regression. Two principal findings are reported. First, the model successfully prices the c...