Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Abnormal Accruals"”.
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Initial losses, corporate governance and earnings management
… reported that initial loss firms use positive abnormal accruals in the year before the loss in an attempt to defer/avoid the loss — the weaker corporate governance the more likely is it that loss firms manage earnings in this manner. Abnormal accruals are also found to be predictive of an …
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The contagion effect of office-level audit failures
… in clients' audited earnings, specifically, abnormal accruals. I find that the presence of at least one audit failure (defined as a downward restatement of net income by a client) is indicative of contagion within the office. Specifically, for offices with one or more client restatements, …
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… for clients of inspected foreign auditors. I use abnormal accruals, total accruals, value relevance, and the likelihood of receiving a going concern opinion as proxies for audit quality. I conduct empirical tests on two samples, a cross-sectional sample consisting of blacklisted and complying …
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The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation
… available to managers in managing abnormal non-cash working capital accruals and institutional stock ownership for a sample of 386 New York Stock Exchange firms over a period of 8 years, from 1991 through 1998. The differential institutional influence on the level of accrual …
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Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting
… attempts to inflate income through discretionary accruals. After controlling for reverse stock splits, dividend reductions, going-concern issues/bankruptcy, and changes in management, the models found significantly negative abnormal accruals. The dissertation concludes with a discussion of …
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SEC Regulation of Corporate 10K Filing Dates: The Effect on Earnings Management and Market Recognition
… (2002) found the market reacted negatively to abnormal accruals. The current research study uses a larger sample including firms not suspected of earnings management and fails to confirm the Balsam et al. result. The findings of the current study suggest that the results of the Balsam et al. …