نتایج جستجو برای: accrual management
تعداد نتایج: 854210 فیلتر نتایج به سال:
Earnings manipulation has become a widespread practice for US corporations. However, most studies in the literature focus on whether certain incentives would facilitate managers to manipulate earnings and there has been little evidence documenting the consequences of earnings manipulation. This paper fills this gap by examining how current accruals affect future earnings (the accrual effect) an...
Interpreting accruals as working capital investment, we hypothesize that firms optimally adjust their capital investment in response to discount rate changes. Consistent with the discount-rate hypothesis, we document that (i) the predictive power of accruals for future returns increases with the correlations of accruals with past and current stock returns; (ii) controlling for investment substa...
This position paper makes the case for incorporating time/utility functions (TUFs) and the paradigm of utility accrual real-time scheduling in the planned, updated version of the UML Profile for Schedulability, Performance, and Time. The case is made by arguing that the key underpinning of the current state-of-the real-time practice — the priority artifact — and that of the current state-of-the...
this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...
A number of different models have been suggested for detecting earnings management but the linear regression-based model presented by Jones (1991) is the most frequently used. The underlying assumption with the Jones model is that earnings are managed through accounting accruals. Typically, the companies for which earnings management is studied are grouped based on their industries. It is thus ...
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