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Our article empirically tests whether accruals quality affects the cost of capital of insurance companies.
Second, insurers allow a more reliable earnings management measure (relative to other accounting-based accruals measures).
Scott Richardson & Mark T Sleeman in a study to complete Slon's work, decided to study the relationship between the reliability of accruals with profit stability and dividend.
Accruals also obey the law since in recognizing and accounting them subjectivity is used to the extent that causes low stability in these items.
Effects of budgetary and accruals accounting coexistence: evidence from Italian local governments.
An investigation of discretionary accruals and surplus-deficit management: Evidence from Swedish municipalities.
Specifically, we [the SEC] take filings information across all registrants and estimate total accruals as a function of a large set of factors that are proxies for discretionary and nondiscretionary components.
When commenting on the AQM in his 2012 speech, Lewis emphasized that the model's classification process "should be informed by staff experience, intellectual capital, and the substantial accounting literature related to earnings quality and discretionary accruals.
Lastly, the negative association seems stronger for accruals and long-term asset accruals generated in the fourth fiscal quarter, when management are often in a position to either spend the money or "waste" the budget.
This upgrade represents a significant improvement in the configurability of our accruals engine," said Managing Director Ronald Kfoury.
Before assigning the first case, the instructor should review the basic accounting equation and expand the equation to focus on differences between the cash basis and accrual basis: Add simple matrices that show the additions and subtractions involved with conversion of the cash basis to the accrual basis.
Sloan (1996) showed that a hedge strategy with a long position in assets of low accruals and a short position in assets of high accruals generates significant abnormal returns.