Discretionary accrual models

This study examines supply chain power in the context of real earnings management. Accrualbased models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia.

11p longtimenosee04 06-03-2024 4 0   Download

This paper used an ex post facto design to analyze sample of 3600 firm-years. The authors draw heavily from Jones model in estimating normal accrual, which was compared with actual total accrual to determine both upward and downward discretionary accrual behavior of potential outgoing managers and the new board leaders.

16p cleopatrahuynh 01-06-2020 14 1   Download

This article tries to explore earnings management of Taiwanese banking industry. It adjusts the Shen (2008) Model to measure loan loss provision earnings management of banks, and following Jones Model (1991) and Dechow Model (1995) reclassifies non-discretionary and discretionary items to detect accrued earnings management of banks. The empirical results show that banks downward earnings are different to pre-reclassifying discretionary earnings management, and banks employ loan loss provision earnings management upward earnings.

13p trinhthamhodang2 21-01-2020 11 0   Download

Using a sample of firms that restated earnings, this study seeks to evaluate the performance of alternative discretionary accrual models along two dimensions: earnings management detection and accuracy (the ability to accurately estimate the magnitude of managed earnings).

21p vimadrid2711 18-12-2019 16 1   Download

Applied to the French context, this study examines the unequal impact of conditional conservatism on accrual components. The study’s sample is an unbalanced panel of 331 French companies listed on Euronext Paris during the period time going from 2000 till 2015.

23p viankara2711 04-12-2019 22 3   Download

Serving New Zealand’s future needs means we have to make sure that the education system performs well for Māori and that the needs of Māori children in education are met. This report describes the history of education policy and developments for Māori, sets out some leading research and statistics, and describes the role of the various government agencies involved in education. Under the Ministry of Education’s Ka Hikitia – Managing for Success strategy, there are many initiatives and programmes to lift Māori participation, engagement, and achievement.

0p tay_thi_le 19-02-2013 53 4   Download