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Dissertations / Theses on the topic 'Accruals'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals

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2

Eltaybany, Sarah Abdelmohsen. "Accruals anomaly and accruals management : evidence from the UK." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=240721.

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3

ALMEIDA, FABRICIO RIBEIRO RODRIGUES D. "ASSESSING ACCRUALS IN BRAZILIAN IPOS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=25788@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>PROGRAMA DE EXCELENCIA ACADEMICA<br>Em uma oferta inicial de ações, uma das dificuldades dos investidores é avaliar que preço pagar pela ação lançada. Para diminuir tal dificuldade, a Comissão de Valores Imobiliários exige que as empresas emissoras apresentem demonstrativos financeiros dos últimos três anos de operações. Esta dissertação avalia a precisão desses demonstrativos financeiros, através de uma amostra de 67 emissões de ações na Bovespa entre 2002 e 2007. A análise do

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Master's thesis, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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5

Kiriukhin, Oleg. "Accruals Quality and Firm Value." Thesis, The University of Chicago, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10817494.

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<p> I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility of the performance component of accruals. I use the hedonic regression approach, which relies on rational expectations (<i>Bajari et al</i>. [2012]) to identify the effect of accruals quality on firm value. This approach isolates time-varying

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6

McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Dissertação, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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8

Soares, Nuno Domingues Mateus Pedroso. "The accruals anomaly in the UK." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.505405.

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In this thesis I provide evidence related to the existence, or otherwise, of the accruals anomaly (Sloan, 1996) in the UK stock market. The accruals anomaly is one of the several anomalies relative to the efficient market hypothesis that have been reported in the accounting and finance literature, and that has received wide attention from researchers in order to better understand it and determine if a real anomaly exists.

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9

Takamatsu, Renata Turola. "Accruals contábeis, persistência dos lucros e retorno das ações." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19032012-192122/.

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A presente pesquisa foi desenvolvida com o objetivo de avaliar a capacidade dos investidores em interpretar os dados emanados pela Contabilidade; mais especificamente, analisou sua habilidade em compreender informações relativas ao lucro. De forma complementar, buscou analisar a existência de oportunidades de obtenção de ganhos econômicos por intermédio da adoção de estratégias de investimento com base em informações relativas aos accruals. A amostra compreendeu empresas não financeiras para as quais o banco de dados Economática dispunha de informações relativas ao período de 1995 a 2010. Fora

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10

Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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11

Atieh, Abdallah. "UK Accruals and Cash Flows in Dividend Models." Thesis, University of Newcastle Upon Tyne, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506613.

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12

Cupertino, César Medeiros. "Anomalia dos accruals no mercado brasileiro de capitais." reponame:Repositório Institucional da UFSC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/94057.

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Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia de Produção, Florianópolis, 2010<br>Made available in DSpace on 2012-10-25T05:58:54Z (GMT). No. of bitstreams: 1 280960.pdf: 546216 bytes, checksum: a16b119abc609c1b1ea855158bbd36f3 (MD5)<br>Esta tese analisa a ocorrência do fenômeno conhecido como "anomalia dos accruals" no mercado brasileiro de capitais. A anomalia dos accruals refere-se à obtenção de ganhos anormais com a exploração de uma estratégia de investimento baseada no diferencial de persistência dos componentes do

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13

Al-Attar, Ali Mohammad. "UK corporate data and future cash flows." Thesis, University of Newcastle Upon Tyne, 2003. http://hdl.handle.net/10443/402.

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This study examines the ability of current accounting data to explain future cash flows for UK firms, as disclosed under FRS I (1991, revised 1996). Rather than examining price data - from which cash flow implications have to be inferred -a more direct approach used in several recent US studies is adopted, in which actual future cash flow data are examined. Specifically, the methodology is a development of the OLS regression framework employed by Barth, et al. (2001). In the first stage of this study, a replication of their main OLS analysis is provided, and then extended to deal with fixed ef

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14

Moreira, Jeice Catrine Cordeiro. "Efeitos dos aspectos institucionais na anomalia dos accruals na América Latina." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12062018-164319/.

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Esta pesquisa buscou investigar a anomalia dos accruals nos retornos de cinco países da América Latina (Argentina, Brasil, Chile, México e Peru), bem como observar se os aspectos institucionais impactaram nos retornos anormais de accruals dos países. Para tanto, foram analisadas séries temporais para cada país, agrupadas em carteiras de accruals e carteiras de setor, para os modelos CAPM, 3-fatores e 4-fatores, incluindo o fator accruals e observados os retornos anormais das séries, avaliando-os por meio da estatística GRS e pelas estatísticas de teste do procedimento de Fama e MacBeth. Em seg

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Schuster, Herivélton Antônio 1988, Roberto Carlos 1972 Klann, and Universidade Regional de Blumenau Programa de Pós-Graduação em Ciências Contábeis. "Responsabilidade social corporativa e gerenciamento de resultados por accruals." reponame:Biblioteca Digital de Teses e Dissertações FURB, 2016. http://www.bc.furb.br/docs/DS/2016/362373_1_1.pdf.

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Orientador: Roberto Carlos Klann.<br>Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.

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Brännhult, Anna, and Emelie Söder. "Earnings management genom återföring av avsättningar : En studie av noterade bolag på Nasdaq OMX Stockholm." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12619.

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Det är genom den finansiella redovisningen som företag redogör för sina prestationer. Företag eftersträvar att redovisa höga vinster i syfte att värna om relationen till intressenter, vilken är relaterad till finansiell information. Earnings management utgör ett verktyg för att styra redovisad information i önskad riktning. Det bidrar till snedvridning och minskad trovärdighet för den finansiella rapporteringen.Dåvarande ordförande för U.S. Security and Exchange Commission, Arthur Levitt, uttrycker att earnings management är problematiskt, det försämrar kvaliteten på redovisat resultat och fin

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17

Saune, Naibuka Uluilakeba Accounting Australian School of Business UNSW. "A re-examination of benchmark beating evidence." Awarded by:University of New South Wales. Accounting, 2009. http://handle.unsw.edu.au/1959.4/44565.

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This thesis examines the extent to which benchmark beating by Australian firms around the earnings level and earnings changes thresholds can be reliably interpreted as evidence of earnings management. A number of recent academic papers challenge the earnings management explanation for the observed kinks in the distribution of net Income. In response to this criticisms, this thesis is motivated to conduct tests of earnings management with a refined methodology of selecting a subset of firms immediately above the threshold that have a priori incentives to achieve the benchmark. This approach all

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18

Zhao, Fang. "Implications of FIN 46 for Accruals Quality and Investment Efficiency." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1553.

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The Financial Accounting Standards Board (FASB) issued Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities – An Interpretation of ARB No. 51, in January 2003 and revised it in December 2003, with the objective to improve the transparency of financial information. Under FIN 46, companies are required to consolidate variable interest entities (VIEs) on financial statements if they are the primary beneficiaries of the VIEs. This dissertation empirically examines whether the implementation of this new financial reporting guidance affects firms’ accruals quality and investme

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Wu, Guoli. "Accruals Quality and the Prediction of Earnings and Cash Flows." Thesis, Imperial College London, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511863.

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20

Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.

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21

Liu, Michelle M. "Accruals and managerial operating decisions over the firm life cycle." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37251.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2006.<br>Includes bibliographical references (leaves 72-75).<br>This paper explores how accruals capture managerial operating decisions that evolve over a firm's life cycle. I argue that growing firms face different operating environments and have fundamentally different accruals properties than those of mature and declining firms. I provide evidence that accruals vary with changes in a firm's operating environment over its life cycle. I show in one example that by ignoring life cycle fundamentals, previous emp

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22

Oliveira, Ana Margarida dos Santos de. "Gestão de resultados : accruals v.s. operações reais, complementares ou substitutas?" Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15145.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar se os gestores utilizam estratégias de gestão de resultados, nomeadamente, real earnings management (REM) e accrual-based earnings management (AEM), de forma complementar ou substituta. Para tal, foi recolhida uma amostra final constituída por 510 empresas cotadas da União Europeia (U.E.) entre o ano de 2009 e o ano de 2016. Por forma a calcular REM, utilizou-se a metodologia desenvolvida por Roychowdhury (2006) e, para calcular AEM, seguiu-se o modelo de Jones modificado (Dechow et al., 1995). Anal

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23

Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

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This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market re

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24

Joia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.

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A contabilidade brasileira passou por mudanças normativas que deixaram suas demonstrações de acordo com o padrão internacional. Pesquisas realizadas com empresas de capital aberto em vários países do mundo indicam que essa nova norma tende a melhorar a qualidade da informação e deixá-la mais comparável e transparente. Diante disso, o estudo tem como objetivo analisar o impacto da adoção do International Financial Reporting Standard sobre os níveis de gerenciamento de resultados das companhias brasileiras de capital aberto (com exceção das instituições financeiras). A hipótese desenvolvida é de

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Ribeiro, Ana Rafaela Martinho. "Impostos diferidos e gestão de resultados." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21020.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Ao longo da literatura são vários os estudos que investigam as causas e as consequências da gestão de resultados, no entanto, os estudos que relacionam os impostos diferidos com a gestão de resultados são escassos. Neste seguimento, o presente estudo pretende investigar a relação entre os impostos diferidos e a gestão de resultados, ao nível do reporte de decréscimo de resultados e de prejuízos. Para o efeito, com base nos estudos de Burgstahler e Dichev (1997), Phillips, Pincus e Rego (2003) e Noor, Mastuki e Aziz (2007) foram

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Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.<br>Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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Nguyen, Thu Hang. "L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals”." Thesis, Lille 2, 2016. http://www.theses.fr/2016LIL20001/document.

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Cette thèse se compose de trois essais sur deux anomalies bien documentées : effet momentum et anomalie des ajustements comptables. Le premier essai examine si l'ampleur de l'anomalie des ajustements comptables est entraînée par la probabilité de détresse financière. Les résultats indiquent que l'anomalie des ajustements comptables est économiquement et statistiquement positive pour les entreprises avec une faible probabilité de détresse financière, mais non significative pour celles avec une forte probabilité de détresse financière. Cela signifie que cette anomalie des ajustements comptables

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Cheng, Peng. "Related party transactions, accruals management and post-IPO operating performance : Chinese experience." Thesis, University of Surrey, 2007. http://epubs.surrey.ac.uk/842896/.

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This study investigates the reported operating performance of Chinese IPOs (Initial Public Offerings) before and after the IPO. It shows that Chinese IPOs report a significant decline in operating performance relative to the pre-IPO level, in terms of Return on Assets (ROA) and Operating Cashflow on Assets (CFO). Importantly, the study explores the explanations for the operating performance from before to after the IPO. It starts with testing the 'Managerial Ownership Dispersion Hypothesis'. However, there is no evidence that the decline in reported operating performance of Chinese IPO firms i

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Petrovic, Nikola. "Accruals, earnings volatility and future operating and share performance : The UK evidence." Thesis, University of Essex, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.499762.

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Chuang, Ya-Hui, and 莊雅惠. "Earnings patterns, Earnings quality, Discretionary accruals, accrual estimation errors." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/88340248915385327816.

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碩士<br>輔仁大學<br>會計學系碩士班<br>92<br>This study investigates whether the pricing effects associated with three earnings patterns (increasing annual earnings, annual earnings that consistently meet or beat management forecasts, and smooth earnings) are related to each other and, separately, to the quality of the underlying earnings. The sample comprises 968 firm-year observations during 1997-2001. The study measures earnings quality in two ways: the standard deviation of the past five years regression residuals from Dechow and Dichev (2002) accrual estimation errors model and performance-adjusted d

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Chu, Yan-Chen, and 朱妍蓁. "Institutional investors' holding behavior and discretionary accruals and accrual estimation errors." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/55826516222454644538.

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碩士<br>國立臺北大學<br>會計學系<br>97<br>This paper investigate the association between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors in Taiwan. The results show that they are no significantly relationship between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors. There for is seems like the institutional investors’ don’t consider these information very seriously. And it might need further studies to find out their relation.

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Cotten, Brett D. Peterson David R. "Stock returns, earnings management, and discretionary accruals an examination of the accrual anomaly /." Diss., 2005. http://etd.lib.fsu.edu/theses/available/etd-08162005-121840.

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Thesis (Ph. D.)--Florida State University, 2005.<br>Advisor: David Peterson, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains viii, 131 pages. Includes bibliographical references.

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Resutek, Robert James 1976. "Intangible returns, accruals, and return reversal : a multi-period examination of the accrual anomaly." 2008. http://hdl.handle.net/2152/17731.

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This dissertation reexamines the theoretical and empirical relation between future period returns and current period accruals. Prior studies find a negative relation between current period accruals and future returns. This finding (the accrual anomaly) is often attributed to either (a) investors mispricing accrual persistence or (b) investors mispricing the growth information contained in current accruals. In this study, I show that accruals are a natural manifestation of firm growth and contraction and that the information contained in accruals is not associated with future returns. This find

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Yeh, Chen-Chen, and 葉蓁蓁. "The Pricing of Discretionary Accruals-Performance Measure Hypothesis、Opportunistic Accrual Management Hypothesis and Noise Hypothesis-." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/63939226341862373655.

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碩士<br>中原大學<br>會計研究所<br>90<br>The purpose of this study is to explore the attributes of discretionary accruals (thereafter “DAs”) under different earnings management behaviors. The attributes includes forecast relevance, serial relation, and value relevance. Prior research studied by Guay, Kothari, and Watts in 1996 had three hypotheses presented for earnings management behaviors known as performance measure hypothesis, opportunistic accrual management hypothesis, and noise hypothesis. In this study, we extended the Ohlson (1999) model by developing a new accounting-based valuation model con

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Chiu, Yun-Shiang, and 邱惲翔. "Accruals and Future Security Returns." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/50390965503377640693.

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碩士<br>國立臺灣大學<br>會計學研究所<br>96<br>The study researches on two competing hypotheses for the accrual anomaly: investment/growth and persistence. Both investment/growth and persistence information in accruals are likely to vary cross-sectionally, depending on a firm’s industry characteristics, a fact that generates different cross-sectional implications for the accrual anomaly. This study find that the magnitude of the accrual anomaly monotonically increases with the investment information contained in accruals, as measured by the co-variation between accruals and employee growth. In industries/fir

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Lin, Yu-Hui, and 林郁慧. "Analysts'' Cognition for Accruals Persistence." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/76342944002497227194.

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碩士<br>逢甲大學<br>會計與財稅研究所<br>90<br>This study tests predictions relating to the role of financial analysts in aiding investors’ assessment of the different valuation implications of the cash flow and accrual components of earnings. I directly evaluate the magnitude of the weights attached by analysts to earnings components (i.e. their estimates of persistence) relative to the weights implied by the earnings process (actual persistence). First, I investigate whether analysts’ forecasts correctly reflect the difference in persistence of accrual and cash flow components of earnings. Second, I invest

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Ying-NingKao and 高穎寧. "Auditor Narcissism and Accruals Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8h6wq3.

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Yu-HsienYang and 楊渝嫻. "Auditor Ethnicity and Accruals Quality." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/xub29k.

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Cheng, Ling-chi, and 鄭淩淇. "The Information Content of Discretionary Accruals." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65042641239725112351.

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碩士<br>中原大學<br>會計學系<br>88<br>Discretionary accruals play an important role in determining the behavior of reported earnings. Since discretionary accruals are subject to management’s manipulation, past researches focused on the role of discretionary accruals in contracting and income smoothing. The current study extends Subramanyam（1996）and classifies discretionary accruals into those for the purposes of signaling and for the purposes of smoothing income. The results indicate that the Taiwan capital market responds to discretional accruals that are hypothesized for the purposes of signaling stro

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Lin, Wen-Fan, and 林玟汎. "Accruals,Cash flows,and Equity value." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/56169016381399661911.

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碩士<br>國立中山大學<br>財務管理學系研究所<br>92<br>Ohlson(1995) and Feltham and Ohlson (1995) explain the importance of the financial reports through clean surplus relation and build up the relationship of market value, book value and earnings. The main structure of Ohlson model is the balance sheet and the income statement; however, the model doesn’t contain the information of cash flows. The purpose of this paper is to find the relationship of accruals, cash flows, and market value. The results of this paper show that to divide net income into accruals and cash flows is good at forecasting abnormal earning

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Hsu, Yun-Chien, and 徐韻蒨. "Discretionary Accruals, Derivatives and Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/85536869303606325558.

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碩士<br>國立中興大學<br>會計學研究所<br>96<br>Under the incentives of managers’ compensation and job security, management may attempt to use any method allowable in accounting rules to manipulate earnings. Previous studies focused on exploring the negative relationship between derivatives trading and discretionary accruals when the company desired to smooth earnings. However, enterprise’s strategy may not be the same. This study investigates the relationship between derivatives trading and discretionary accruals under different financial strategies. Research samples are collected from top 200 equity va

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Kao, Shiang-Heng, and 高祥恒. "Discretionary Accruals, Derivatives and Income Smoothing." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/14934429453084204363.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>90<br>This study investigates the use of discretionary accruals and derivatives in income smoothing. Using the 1998-2000 Taiwan’s Top 200 listed companies as the study sample (109 firms) and self-selection simultaneous equations, the empirical investigations show a substitute relation between the uses of discretionary accruals and derivatives for income smoothing. Consistent with income smoothing hypothesis, the use of discretionary accruals is related to debt risk, growth opportunities, size, accounting flexibility and operating performance. In contrast, the use of

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Zou, Fei. "Essays on the accounting accruals anomaly." 2003. http://wwwlib.umi.com/cr/utexas/fullcit?p3116245.

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Lo, Hsiao-Ching, and 羅筱靖. "Accruals, Cash Flows And Equity Values." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/81548268736673375975.

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碩士<br>中原大學<br>會計研究所<br>90<br>This study develop linear information model（LIM）and accounting-based valuation model by utilizing the framework in Ohlson（1999）and add the conservatism parameter of Feltham and Ohlson（1995）. We also replace the information other than abnormal earnings for an intercept according to Myers（1999）. This study discusses following attributes relative with equity value of earnings component：（i）forecasting .（ii）persistence.（iii）book value influences earnings component for next-period.（iv）value relevance. 　　With respect to empirical results, we use Ordinary Least Squares（OL

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Ya-JuTsai and 蔡雅如. "Auditor’s Client Concentration and Discretionary Accruals." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/vx5ueq.

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Ting-ChiaoHuang and 黃鼎喬. "Analyst Forecast, Accruals Mispricing, and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/87bu7j.

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博士<br>國立成功大學<br>會計學系<br>102<br>The two essays in my dissertation explore the effects of analyst supplementary forecasts on investor information interpretation and manager’s myopic behaviors. The first essay investigates whether accruals mispricing is aggravated when analysts provide earnings forecasts alone and is mitigated when analysts provide supplementary forecasts. This paper hypothesizes that the provision of analyst earnings forecasts alone or supplementary forecasts influences investor earnings fixation and thus accruals mispricing through investor’s attention toward earnings, the abil

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Chang, Shu-Chun, and 張淑君. "Accruals-based Earnings Management and Earnings Informativeness." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/78552926861803813384.

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碩士<br>國立雲林科技大學<br>會計系<br>101<br>Earnings quality is a critical concerned by investors and analysts in the capital market. The financial information can provide users with the instant financial conditions and operating achievements of the company, thus, can be used as a reference for assessing the decisions of investment and credit. Aiming to improve the usefulness of the financial statements, management has influence on the policies of corporate financial reporting. Therefore, it’s possible for the management to use the discretion endowed by the generally accepted accounting principles to targ

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Li, Chi-Hua, and 李啟華. "Inventory and the Estimates of Discretionary Accruals." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/32081342349138956920.

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博士<br>國立臺灣大學<br>會計學研究所<br>96<br>This study examines the role of inventory on estimates of discretionary accruals. Chan et al. (2006) and Thomas and Zhang (2002) indicate that the negative relation between accruals and future abnormal returns pointed out by Sloan (1996) is due mainly to changes in inventory, so there is more information in changes in inventory than in other accrual items. This paper modifies the model of Dechow et al. (1998) to show that changes in inventory do not just depend on changes in sales, but both on generation processes of sales and firms’ inventory policies. As menti

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Wu, Chung-Hsiu, and 吳仲修. "Reasons for CFO Turnover and Abnormal accruals." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/87528221251673839122.

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碩士<br>東海大學<br>會計學系<br>96<br>The role of CFO in the corporate has gained the attentions from academia and regulations because of the fraudulent financial reporting in recent years. CFO is one of the top management in corporations and is responsible for the function of financial reporting. Therefore, in addition to the knowledge about firm’s operations, CFO has discretionary power given by accounting standards over financial reporting. This study investigates whether CFOs use their discretionary power to benefit themselves on the events of CFO turnover. The sample includes all listed firms

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"Industry-Specific Discretionary Accruals and Earnings Management." Doctoral diss., 2011. http://hdl.handle.net/2286/R.I.9054.

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abstract: In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a firm-specific and an industry-specific component. I use this decomposition to investigate which component drives the subsequent negative returns associated with firms with high discretionary accruals. My results suggest that these abnormal returns are driven by the firm-specific component of discretionary accruals. Moreover, although ind

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