WebFor observations with negative unexpected earnings, the pay-for-performance sensitivity is higher if the abnormal accruals are income-increasing. Further analysis shows that only … http://lib.cufe.edu.cn/upload_files/other/4_20140519092106_21.pdf

Internal audit quality and earnings management: evidence from

WebI also find a positive and significant relation between signed abnormal accruals and the loan spread. I interpret these results as evidence that managers choose income-increasing … Webabnormal accruals are accurate, evidence of differences across these partitions indicates that investors possess the ability to interpret accrual information on-average. The results … ecosystem of the golden toad

Signed or Unsigned Total Accrual – Arie Rahayu

WebWe examine signed abnormal accruals because high-quality auditing should mean that companies are less likely to report aggressively high earnings through their accrual … WebThis not only affects abnormal accrual estimates for the firm experiencing shocks, but also affects measurement of abnormal accruals for other firms in the industry. We show that … Webborrowers by repeating the analysis using the signed abnormal accruals to distinguish between income-increasing or income-decreasing accruals. We find the price and non … concerned photos