Hierarchy of earnings thresholds based on discretionary accruals
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DOI: 10.1016/j.adiac.2018.12.002
Abstract: Abstract Prior studies identify hierarchies of earnings thresholds based on distributions of earnings (e.g., Degeorge et al., 1999 ) and survey opinions of CFOs (Graham, Harvey, & Rajgopal, 2005). We complement extant literature by investigating… read more here.
Keywords: accounting discretion; earnings thresholds; discretionary accruals; earnings declines ... See more keywords
Affiliated Mutual Fund Investments and Discretionary Accruals: Evidence from Korea
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DOI: 10.1016/j.frl.2021.101989
Abstract: Abstract This paper examines the effect of mutual fund investments on financial reporting quality by focusing on their affiliation with firms. Using Korean public companies between 2008 and 2014, we find that firms tend to… read more here.
Keywords: discretionary accruals; investments discretionary; mutual fund; affiliated mutual ... See more keywords
THE EFFECT OF DISCRETIONARY ACCRUALS ON FIRM GROWTH. EMPIRICAL EVIDENCE FOR SMES FROM EMERGING EUROPE
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DOI: 10.3846/jbem.2020.12734
Abstract: The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles)… read more here.
Keywords: firm growth; effect discretionary; accruals firm; discretionary accruals ... See more keywords