...Kléber Formiga Miranda; Márcio André Veras Machado Purpose This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic...

... of a large sample of data from 20 emerging markets over the period 1987–2018. Findings This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM). Research limitations...

... in value relevance of financial statements could be reinforced by considering alternate accrual models and incorporating more accounting measures on an expanded sample of stocks from several global markets. Practical implications Presently, convergence of local accounting standards to IFRS in India...

...Ivana Raonic; Ali Sahin Purpose The purpose of this paper is to revisit the question of whether analysts anticipate accruals’ predicted reversals (or persistence) of future earnings. Prior evidence documents that analysts who provide information to investors are over optimistic about firms...

... that captures the extent to which firms’ accounting and operating behavior is affected by the characteristics of a specific standard in the USA. Measures of absolute accruals, financial misconducts, signed abnormal accruals and abnormal cash flows are used to assess the effects. Findings The results show...

... that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations...

... by Krishnan and Largay (2000) examined the ability of cash flow components to predict future cash flow. Their findings showed that, in predicting OCF one year ahead, mean average percentage errors and average ranks are smaller for disaggregated models than models that use only earnings and accruals...

...Abdallah Atieh; Simon Hussain Purpose Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone. Design/methodology/approach...

...Hardjo Koerniadi; Alireza Tourani‐Rad Purpose The purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability. Design/methodology/approach The paper uses contemporaneous earnings and dividend increase announcements...