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Journal Articles

Cash versus accrual components: forecasting future cash flows through line item decomposition

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Tareq Zaki Mashoka
Journal: Journal of Accounting & Organizational Change
Journal of Accounting & Organizational Change 1–18.
https://doi.org/10.1108/JAOC-04-2025-0133
Published: 26 December 2025
... the measurement of firm performance (Li et al., 2024 ; Farshadfar et al., 2022 ; Dechow et al., 1998 ; Dechow, 1994). However, accruals are also subject to estimation errors and managerial discretion, which can diminish earnings quality (Dichev and Owens, 2025 ; Richardson et al...
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Journal Articles

Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship

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Ruba Hamed, Wasim Al-Shattarat, Basiem Al-Shattarat
Journal: Journal of Accounting & Organizational Change
Journal of Accounting & Organizational Change (2025) 21 (6): 937–963.
https://doi.org/10.1108/JAOC-09-2024-0295
Published: 08 January 2025
... Licensed re-use rights only Companies Act 2006 Mandatory CSR Business strategy Earnings quality Real earnings manipulation Accrual-based earnings manipulation The increased emphasis on social activities has led to a wide range of stakeholders’ growing interest in corporate social...
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