discretionary accruals

  1. J

    Environmental uncertainty and managers’ use of discretionary accruals

    Description Although an organization’s environmental uncertainty may induce greater variability in reported earnings, managers have incentives to reduce this variability. The flexibility accorded by generally accepted accounting principles (GAAP) provides managers the means to accomplish this...
  2. J

    The effect of mandatory disclosure requirements and disclosure types of auditor fees

    Description The Taiwanese authorities issued and revised the disclosure regulations with regard to auditor fees three times during the period 2002e2012. The most important change in disclosure regulation is that firms have to disclose their auditor fees and have been able to disclose fees in the...
  3. J

    Audit quality and overvalued equity

    Description Audit quality studies document that accruals decrease when the audit firm is large, or the audit firm is an industry specialist, or the audit-client tenure is long. The purpose of this paper is to posit that incentives related to highly-valued equity mitigate these results, as...
    • jasminepvk
    • Thread
    • audit quality auditing discretionary accruals equity capital highly valued equity price earning ratio
    • Replies: 0
    • Forum: Quantitative Techniques
  4. J

    The value of executive director share ownership and discretionary accruals

    Description The purpose of this paper is to investigate the relation between the value of executive director share ownership and discretionary accruals. Accounting Research Journal The value of executive director share ownership and discretionary accruals Arifur Khan Paul Mather Article...
    • jasminepvk
    • Thread
    • chief executives directors discretionary accruals entrenchment incentive alignment shares value of executive director share ownership
    • Replies: 0
    • Forum: Quantitative Techniques
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