... governance (CG) data were collected from annual financial reports of a sample of 108 listed companies from 2007 to 2019. Absolute value of discretionary accruals was regressed against tested CG determinants provided in the CG code. The authors also employed other econometric models to check potential...

... accruals Audit report Discretionary accruals Female audit partner As discussed earlier, a stream of research argues that female executives have several characteristics that may bring positive impact on their appointment (e.g. Srinidhi et al. (2011) . Those positive characteristics may...

...Sara Abdallah Purpose The purpose of this paper is to investigate, in an Egyptian context, the external auditor type (Big 4 vs local) implications on reporting quality proxied by discretionary accruals (DA) and also examine whether auditor type impacts the market’s pricing of DA, where pricing...

... of 338-firm year’s observations between 2005 and 2014, the authors test the hypothesis that CG constrains EM in non-finance firms listed in Kenya. The authors regress discretionary accruals (DA) against a developed Corporate Governance Index (CGI). Findings The overall results show that DA...

... pre-managed earnings of a firm and its discretionary accruals (DAs) as proxy for income smoothing and the firms having more negative correlation coefficient are expected to have lower volatility in their reported earnings. The authors used Kothari et al.’s (2005) version of modified-Jones...

... with two Scandinavian countries which are among the most transparent countries of the world. The quality of earnings is measured by the extent of discretionary accruals in the reported earnings. The managerial discretion to inflate or deflate the reported performance through accruals during a particular...

... firms were classified under two groups based on the pre‐IPO discretionary accruals, the results illustrate that most privately‐owned companies were found among those which contemplate to aggressively manage earnings upwards in order to maximise the IPO proceeds, whereas privatised public enterprises...