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We examine the effect of the interaction between discretionary accruals and ... Second, the relative use of discretionary accruals to hedging declines with ...

http://www.fma.org/SLC/Papers/dahf.pdf

by D Marciukaityte - Cited by 1

http://www.fma.org/Prague/Papers/FinancingDecisionsandDiscretionaryAccruals20071203.pdf

by W Chi - Cited by 2

http://aaahq.org/audit/midyear/04midyear/papers/Chi_Discretionary Accruals Audit-Firm Tenure and AuditorTenur.pdf

by A Ebrahim - Cited by 6

http://aaahq.org/audit/midyear/02midyear/papers/Auditing Conference Paper.pdf

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http://www.imamu.edu.sa/Data/abstract/management/acc/Discretionary-Accruals Models and Audit Qualifications.pdf

or Discretionary Accruals (DA) as a proxy for earnings management (Bradshaw et al., .... where NDAt is the non-discretionary accruals in year t; ...

http://inderscience.metapress.com/index/2C1W1JQU98NVKPC3.pdf

rationally prices discretionary accruals component of earnings with respect to their ... discretionary accruals. We also invertigate the effect of ownership ...

http://repository.ui.ac.id/dokumen/lihat/1358.pdf

by SP Kothari - Cited by 675

http://www.simon.rochester.edu/fac/wasley/working papers/KLW paper February 2004.pdf

by K Jones - Cited by 21

http://wwwdocs.fce.unsw.edu.au/accounting/news/seminars2007_s1/JKM_031407.pdf

accrual-based models produce discretionary accruals and nondiscretionary earnings ...... between discretionary accruals and audit qualifications becomes ...

http://papers.ssrn.com/sol3/Delivery.cfm/000303300.pdf?abstractid=214996&rulid=159297&mirid=1

between discretionary accruals and operating cash flows is more pronounced for ... indictor variable that captures whether discretionary accruals were ...

http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID941773_code51626.pdf?abstractid=931709&mirid=1

- Related articles

http://public.csusm.edu/public/xggomez/downloads/Discretionary accruals (Kobe).pdf

by SD Makar - Related articles

http://www.cluteinstitute-onlinejournals.com/PDFs/2003134.pdf

increasing effect of discretionary accruals on EPS changes in an ..... Investors' reaction to charges in discretionary accruals in each market cycle is ...

http://www.cluteinstitute-onlinejournals.com/PDFs/1752.pdf

by WR GUAY - 1996 - Cited by 385

http://accounting.wharton.upenn.edu/Spring2006/acct920/guay-kothari-watts 1996.pdf

by W GUAY - 2006 - Cited by 16

http://accounting.wharton.upenn.edu/Spring2006/acct920/joar_199[001-013].pdf

through discretionary accruals and asset sales around insider trading: Taiwan evidence. Chih-Jen Huang. Š Springer Science + Business Media, LLC 2008 ...

http://www.springerlink.com/index/e34634256786n391.pdf

increased their earnings, they examine whether discretionary accruals are signifi- ... earnings management, but boosting of discretionary accruals does not ...

http://www.springerlink.com/index/T30428VL273U1557.pdf

persistence of discretionary accruals. The results show that the ... whether the market attaches value to accruals or discretionary accruals (e.g., ...

http://jn.wspc.com.sg/google/pdf/S0219091507000945.pdf

where NI0, j is reported net income, DAC0, j is the discretionary accrual, and MF is management's earnings forecast for IPO firm j in the IPO year (denoted ...

http://www.informaworld.com/index/714073621.pdf

significantly lower level of discretionary accruals and a greater propensity to issue ... As a proxy for earnings management, we use discretionary accruals ...

http://www.informaworld.com/index/901714269.pdf

by Q Kang - Cited by 2

http://www.sef.hku.hk/~qliu/wp/aggac4.complete.pdf

by YS Bachtiar - Related articles

http://www.wbiconpro.com/610-Bachtiar,Y.pdf

by DW Collinsa - Cited by 174

http://icf.som.yale.edu/pdf/20rev.PDF

discretionary accruals and current accruals as proxies for earnings management. ... non-audit fees report greater discretionary and current accruals. ...

http://aut.researchgateway.ac.nz/bitstream/10292/460/9/AnanthanarayananU_a.pdf

Table 3.4: Descriptive statistics of the discretionary accrual models ... Table 4.1.3: Discretionary Accruals in the Event Year and Abnormal Stock. Returns ...

http://aut.researchgateway.ac.nz/bitstream/10292/360/2/KoerniadiH_a.pdf

by PS Mohanram - Cited by 9

http://www.columbia.edu/~pm2128/docs/emanage.pdf

by K Ramanna - Cited by 2

http://www.hbs.edu/research/pdf/09-103.pdf

by H JARVA - Related articles

http://www.tse.fi/FI/yksikot/laitoksetjaaineet/lt/Documents/tutorial07/Jarva.pdf

Discretionary accruals are estimated using the cross-sectional ... more variable than discretionary accruals. Total impairments have a median value of ...

http://lipas.uwasa.fi/ktt/lasktoim/tuto2008/JarvaHenryTuto2008.pdf

Costs of smoothing earnings by means of discretionary accruals derive primarily from negative investor reaction should the firm's usage of discretionary ...

http://www.hha.dk/regn/veruni05/REGNSKABSTEORI/OPGAVESVAR_KAP11.PDF

by MM Cornett - Related articles

http://www.bc.edu/schools/csom/asset/meta-elements/insights/july06/downloads/Earnings_management.pdf

firms with large positive discretionary accruals in period t-1. ... positive discretionary accruals misallocate resources in the future, and thus, ...

http://faculty.haas.berkeley.edu/kli/CV_KL.pdf

before discretionary working capital accruals does not reflect the ..... Under this model, normal or non-discretionary accruals are assumed to be a function ...

http://eprints.lancs.ac.uk/6874/1/000146.pdf

the extant discretionary accruals models to study earnings management as ... performance-matched discretionary accruals estimated from the modified Jones ...

http://caaa.metapress.com/index/U236M18116108665.pdf

Using performance-adjusted discretionary accruals as a proxy for earnings ... ure, we find that absolute discretionary accruals decrease significantly with ...

http://caaa.metapress.com/index/B3815272H378732L.pdf

hypothesis, I find that this anomaly is driven by discretionary accruals, suggesting investors fail to see through earnings management. ...

http://www.sbaer.uca.edu/research/allied/2009-neworleans/aafs/04.pdf

“Discretionary accruals models and earnings restatements: an empirical evaluation”, with. Jonathan Du and Yong Lee. Working paper, University of ...

http://www2.uhv.edu/garzax/downloads/vita.pdf

by JV Carcello - Cited by 84

http://bus.utk.edu/corp_gov/Research/AudFirmTenureCar2004.pdf

tenure and discretionary accruals measured by the abnormal accruals of the Modified Jones model. This study collects 1421 observations of ...

http://www.acc.tku.edu.tw/file/account_72/v6n2-3.pdf

3) Increases in inventory are always non-discretionary accruals. 4) Decreases in accounts payable are always non-discretionary accruals. ...

http://www.cga-ontario.org/secure/students/reprints/at1/at1S01.pdf

The Effect of Structural Changes on Discretionary Accrual Estimates: Some ... “Alternative models for estimating discretionary accruals”, 2001 ...

http://econ.hunter.cuny.edu/people/accounting-faculty/ghansen/repository/hansencv.pdf

efficiency, the “value-relevance” of accounting numbers, the pricing of discretionary accruals, earnings management, and voluntary disclosure. ...

http://www.fars.org/Johnson.pdf

nondiscretionary accruals. If nondiscretionary accruals are constant over time and discretionary accruals have a mean of zero in the estimation period, then ...

http://nccur.lib.nccu.edu.tw/bitstream/140.119/34086/6/57003106.pdf

discretionary accrual (referred as DA hereafter), which could be a proxy for ... And then, non-discretionary accruals for each company could be calculated ...

http://nccur.lib.nccu.edu.tw/bitstream/140.119/34086/7/57003107.pdf

regression, and get discretionary accruals by subtracting .... The absolute value of discretionary accruals and non-discretionary accruals are both ...

http://www.accountant.org.cn/doc/acc200606/acc20060603.pdf

Keywords: accruals; accrual models; discretionary accruals; conservatism. ..... this type of models tends to produce discretionary accrual estimates with a ...

http://www.fep.up.pt/investigacao/cete/papers/DP0604.pdf

of discretionary current accruals in IPOs, documented from 1980 to 1992, should be .... tests based on discretionary accruals. I adhere to the potentially ...

http://dspace.mit.edu/bitstream/handle/1721.1/17798/56550930.pdf?sequence=1

by TW Koch - Cited by 7

http://www.frbatlanta.org/filelegacydocs/wp0023.pdf

by S Tauch - 2004This study tests for a relationship between income smoothing, proxied by discretionary accruals, and job security concerns, proxied by product durability, ...

http://eprints.otago.ac.nz/387/1/TauchSAbOnlyocr.pdf