'Discretionary accruals' presentation slideshows

CHAPTER 7

767 views • 49 slides

The Hierarchy of Dividends and Investment Decisions with Discretionary A ccruals

The Hierarchy of Dividends and Investment Decisions with Discretionary A ccruals. Chuan-San Wang. Research Question. Does payout policy affect investment decision ? Do discretionary accruals differ from other earnings components in cash payout decisions?

412 views • 30 slides

Chapter 8

Chapter 8. Economic Consequences and Positive Accounting Theory. Chapter 8 Economic Consequences and Positive Accounting Theory. What are Economic Consequences?. Answer: Accounting policies matter Especially to managers Even if no effect on cash flows. Efficient Securities Market Theory.

535 views • 25 slides

Chapter 8

Chapter 8. Economic Consequences and Positive Accounting Theory. Chapter 8 Economic Consequences and Positive Accounting Theory. What are Economic Consequences?. Answer: Accounting policies matter Especially to managers Even if no effect on cash flows. Efficient Securities Market Theory.

517 views • 24 slides

Chapter 8

Chapter 8. Economic Consequences and Positive Accounting Theory. Chapter 8 Economic Consequences and Positive Accounting Theory. What are Economic Consequences?. Answer: Accounting policies matter Especially to managers Even if no effect on cash flows. Efficient Securities Market Theory.

245 views • 24 slides

The Real Effect of the Initial Enforcement of Insider Trading Laws

The Real Effect of the Initial Enforcement of Insider Trading Laws. Zhihong CHEN (City University of Hong Kong) Yuan HUANG (Polytechnic University of Hong Kong)* Yuanto KUSNADI (City University of Hong Kong) K.C. John WEI (HKUST) 2012 NTU ICF. Research Questions.

359 views • 23 slides

Auditor IT Experience and Client Benefits

302 views • 19 slides

Earnings Management

Earnings Management. Definition. Earnings management: Purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain (as opposed to, say, merely facilitating the neutral operation of the process) (Schipper, 1989)

624 views • 19 slides

Financial Information supply chain

271 views • 15 slides

Financial Information supply chain

252 views • 15 slides

The Causes and Effects of Earnings Management

The Causes and Effects of Earnings Management on Stock Prices in the Operating Companies An Empirical Study in the Dutch and German Listed Companies Kawa Wali, Sabhi Saleh, Kees van Paridon. Paper Submitted to International Research Conference

155 views • 14 slides

Comment on: Monitoring Mechanism, Overvaluation, and Earnings Management

253 views • 13 slides