growingscience.com/. /1088-the-role-of-discretionary-accruals-in-earnings- management-evidence-from-tehran-stock-exchange.html‎CachedEarnings management via discretionary accruals is a manager s instrument for

moya.bus.miami.edu/~qkang/research/aggac.pdf‎CachedSimilarThe return forecasting power of aggregate discretionary accruals is robust to .

https://archive.nyu.edu/bitstream/2451/27561/2/SSRN-id214996.pdfA major strand of the earnings management literature examines managers' use

digitool.fcla.edu/dtl_publish/23/11974.html‎SimilarIt also examines whether the discretionary components of earnings (discretionary

www.sciencedirect.com/science/article/pii/. /pdf?md5. pid=1-s2. Oct 29, 2010 . impact on the value relevance of non-discretionary earnings com- . mal, non-

www.utu.fi/fi/yksikot/tse/yksikot/laskentatoimi-ja. /Jarva.pdf‎CachedSimilarImpairment Write-Offs, Discretionary Accruals, and Earnings Persistence. HENRY

www.diva-portal.org/smash/get/diva2:392225/FULLTEXT01.pdf‎CachedSimilarreported by managers with the incentives of improving companies' earnings. .

Using absolute values of three different measures of discretionary accruals as

Given that the discretionary accruals are not observable by researchers, we work

(1995) to separate nondiscretionary and discretionary accruals, which are used

www.hec.unil.ch/documents/seminars/dcc/758.pdf‎CachedSimilarWe find that discretionary earnings quality improves significantly after .

people.terry.uga.edu/taoshu/Constraint_Accruals.pdf‎CachedABSTRACT: Despite a large literature on discretionary accruals, how the use of .

onlinelibrary.wiley.com/doi/10.1111/j.1467-8683.2007.00596.x/pdf‎SimilarJul 4, 2007 . structure, discretionary accruals and the informativeness of earnings for a sample

faculty.georgetown.edu/. / Earnings%20quality%20and%20capital%20investment%202008030. ‎CachedMar 7, 2008 . Discretionary Accruals. 1. Introduction. Despite its fundamental importance, little

lib.nmsu.edu/accreditation/resources/. /MelendrezArticle%202.pdf‎CachedSimilarDo Models of Discretionary Accruals Detect Actual Cases of Fraudulent and .

www2.uhv.edu/garzax/downloads/Discretionary%20accruals%20(Kobe).pdf‎SimilarThis paper introduces a discretionary accrual model based on the accounting .

https://tippie.uiowa.edu/accounting/mcgladrey/. /00-08.pdf‎Cacheddiscretionary accruals and hedging with derivatives as substitutes to manage

faculty.darden.virginia.edu/. /AS- Earnings%20Smoothing%20Analyst%20Following%20and%20Fir. ‎Cachedindex which measures the decrease in earnings per share volatility related to the

webkuliah.unimedia.ac.id/ebook/files/man%20own%20(asymmetric).pdfindicating that the relevance and reliability of earnings are a positive function of

We scale all variables in the discretionary accruals model by lagged total assets

www.nhh.no/Admin/Public/Download.aspx?file. pdf‎CachedSimilarDo Models of Discretionary Accruals Detect Actual Earnings Management via .

aaajournals.org/doi/pdf/10.2308/accr-10037‎Similaraccrual reversal in the earnings management context. We specifically focus on

www.academia.edu/. /A_Market-Based_Evaluation_of_Discretionary_ Accrual_Models_Author_s_A_Market-Based_Evaluation_of_Discre. ‎CachedFinally, discretionary accruals are noise in earnings. This is the noise hypothesis.

valutrax.net/. /how-accounting-methods-entity-type-affect-financial- statement-recasting/‎CachedSimilarAug 22, 2012 . Seller's Discretionary Earnings are pre-tax; Seller's Discretionary . Accrual Basis

aaapubs.org/doi/abs/10.2308/accr.2006.81.3.617Benjamin C. Ayers, John (Xuefeng) Jiang, and P. Eric Yeung (2006)

www.frbatlanta.org/filelegacydocs/wp0023.pdf‎CachedNov 23, 2000 . Key words: discretionary accruals, earnings management, executive . financials

(2007) use realized cost of debt, industry- adjusted price earnings ratios and

https://www.msu.edu/. /Ayers%20et%20al. %202006%20TAR%20Pseudo%20Benchmarks.pdf‎Similar617. THE ACCOUNTING REVIEW. Vol. 81, No. 3. 2006 pp. 617–652.

ssrn.com/abstract=589448Dec 12, 2005 . We investigate whether the positive associations between discretionary accrual

www.mkaranasos.com/ECLSkerratt_emanagement.pdf‎CachedSimilarwrite down). NDAt. = non discretionary accruals (eg an increase in debtors due to

sites.fas.harvard.edu/. /Earnings. /Earnings%20Mgt%20and%20Post- Issue%20Underperformance.pdf‎CachedSeasoned equity issuers can raise reported earnings by altering discretionary ac-

repository.asu.edu/attachments/56575/content/Ikram_asu. ‎CachedSimilarimplements a methodology that decomposes a firm's discretionary accruals into a

Higher discretionary quality leads to higher cost of equity for persistence,

link.springer.com/chapter/10.1007%2F978-3-642-23065-3_1‎SimilarThis paper examines how earnings benchmarks of firms listed in Mainland China

wscholars.com/index.php/ajbm/article/download/19/87‎CachedSimilarThe aim of this paper is testing earning management of companies providing the

www.researchgate.net/. /46541884_Highly_Valued_Equity_and_ Discretionary_AccrualsThese findings are consistent with the use of discretionary accruals to manage

faculty.london.edu/lshivakumar/assets/documents/Estacc.pdf‎CachedMar 19, 1999 . discretionary) accruals for detection of event-specific earnings . Much of the

effective, investor reaction to the discretionary accruals must be such that the

web.mit.edu/wysockip/www/papers/Wysocki2008.pdf‎CachedSimilarrecently focused on the DD discretionary accruals model as a catch-all proxy for

www3.nd.edu/~carecob/. /12. /Zarowin%20Paper%20082412.pdf‎CachedSimilarreturn is negative have positive discretionary accruals; if firms were to lean .

www.investopedia.com/university/. earnings-quality/earnings9.asp‎CachedSimilarSo, discretionary accruals are a better proxy for earnings quality. There are many

aaahq.org/audit/midyear/01midyear/papers/HVB-MW-3b.PDF‎Similaraccruals between public and private firms. Key Words: Audit Quality,

www2.owen.vanderbilt.edu/. /AQFAA_Chaney_Jeter_Lewis_1998.pdf‎CachedSimilardirection of discretionary accruals in a given year by comparing income before

faculty.chicagobooth.edu/. /1-s2.0-S0165410196004314-main.pdf‎CachedSimilartically mismeasures discretionary accruals, so that they contain a significant non-

econpapers.repec.org/RePEc:eee:jappol:v:30:y::i:2:p:166-187‎CachedJul 14, 2014 . Value relevance of discretionary accruals in the Asian financial crisis . of

onlinelibrary.wiley.com/doi/10.1506/car.25.2.8/abstract‎SimilarJan 15, 2010 . Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and

corpgovcenter.org/Shrieves/COMPshrievesearnings.pdfshows that earnings management intensity, as measured by the absolute value

www.unc.edu/~stubbens/S.pdf‎CachedSimilarary revenues to study earnings management. Keywords: revenues; earnings

In the Introduction to Part 4, we separated accruals into three components:

drum.lib.umd.edu/handle/1903/2679‎CachedSimilarTitle: An Alternative Measure to Detect Intentional Earnings Management through

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