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Keywords: Working capital accruals
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Journal Articles
International Journal of Accounting and Information Management (2017) 25 (4): 378–394.
Published: 02 October 2017
...Javad Izadi Zadeh Darjezi; Homagni Choudhury; Alireza Nazarian Purpose This paper aims to investigate the specification and power of tests based on the DD and modified DD model through the UK data between years 2000 and 2013, and make comparisons with tests using working capital accruals creating...
Journal Articles
International Journal of Accounting and Information Management (2016) 24 (2): 98–115.
Published: 03 May 2016
... the possibility of using the accruals to shift reported income among fiscal periods. One of the main roles of working-capital accruals is to adjust the recognition of cash flows. This paper aims to focus on earnings quality by examining the working-capital accruals quality using the method of Dechow and Dichev...
