Add to ORKGThis paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will be overstated (negative measurement error). Based on this original result, and using graphical analysis, I discuss an empirical illustration, which corroborates the expectations
abstract: In this dissertation, I examine the source of some of the anomalous capital market outcome...
Ball and Shivakumar (2005) augment existing models of expected accruals to incorporate conditional c...
Earning management is a phenomenon that is difficult to avoid because it was the effect of accrual b...
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) esti...
This study makes two main contributions to the literature. Firstly, it tests empirically the relativ...
This study discusses the impact of financing changes on accruals models and discretionary accruals e...
Is earnings management affecting (driving) the measures of earnings conservatism? If discretionary...
The paper aims to clarify the role of earnings management in the relationship between accruals and t...
This study documents evidence on the valuation effects of accounting conservatism in context of the ...
This study discusses the impact of financing changes (banks, shareholders loans, equity increases an...
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted U...
This paper evaluates whether analysts incorporate formal measures of earnings quality into their ear...
Este estudo teve por objetivo investigar o efeito isolado dos accruals discricionários no erro de pr...
This paper investigates the impact of mandatory IFRS adoption on earning management and accounting c...
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) esti...
abstract: In this dissertation, I examine the source of some of the anomalous capital market outcome...
Ball and Shivakumar (2005) augment existing models of expected accruals to incorporate conditional c...
Earning management is a phenomenon that is difficult to avoid because it was the effect of accrual b...
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) esti...
This study makes two main contributions to the literature. Firstly, it tests empirically the relativ...
This study discusses the impact of financing changes on accruals models and discretionary accruals e...
Is earnings management affecting (driving) the measures of earnings conservatism? If discretionary...
The paper aims to clarify the role of earnings management in the relationship between accruals and t...
This study documents evidence on the valuation effects of accounting conservatism in context of the ...
This study discusses the impact of financing changes (banks, shareholders loans, equity increases an...
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted U...
This paper evaluates whether analysts incorporate formal measures of earnings quality into their ear...
Este estudo teve por objetivo investigar o efeito isolado dos accruals discricionários no erro de pr...
This paper investigates the impact of mandatory IFRS adoption on earning management and accounting c...
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) esti...
abstract: In this dissertation, I examine the source of some of the anomalous capital market outcome...
Ball and Shivakumar (2005) augment existing models of expected accruals to incorporate conditional c...
Earning management is a phenomenon that is difficult to avoid because it was the effect of accrual b...