A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Pae, Jinhan | - |
dc.date.accessioned | 2021-09-07T13:33:17Z | - |
dc.date.available | 2021-09-07T13:33:17Z | - |
dc.date.created | 2021-06-14 | - |
dc.date.issued | 2011-04 | - |
dc.identifier.issn | 1608-1625 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/112712 | - |
dc.description.abstract | Dechow and Dichev's (2002) accrual quality model suggests that the Jones (1991) abnormal accrual model can be improved with the inclusion of past, current, and future operating cash flows. A problem with the empirical implementation of this synthesis is that the augmented accrual model requires future operating cash flow information. I propose an equivalent accrual model that is not subject to the "peek ahead" bias and further takes into account the reversal of past accruals. The proposed model improves the explanatory power of the Jones accrual model and makes a difference in inferences about abnormal accruals of firms with accounting restatements and the market mispricing of abnormal accruals. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | CITY UNIV HONG KONG, DEPT ECONOMICS & FINANCE | - |
dc.subject | CASH FLOWS | - |
dc.subject | EARNINGS MANAGEMENT | - |
dc.subject | ACCOUNTING RESTATEMENTS | - |
dc.subject | ESTIMATION ERRORS | - |
dc.title | A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Pae, Jinhan | - |
dc.identifier.doi | 10.1080/16081625.2011.9720872 | - |
dc.identifier.scopusid | 2-s2.0-83755161679 | - |
dc.identifier.wosid | 000291761000003 | - |
dc.identifier.bibliographicCitation | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.18, no.1, pp.27 - 44 | - |
dc.relation.isPartOf | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.title | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.volume | 18 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 27 | - |
dc.citation.endPage | 44 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.subject.keywordPlus | CASH FLOWS | - |
dc.subject.keywordPlus | EARNINGS MANAGEMENT | - |
dc.subject.keywordPlus | ACCOUNTING RESTATEMENTS | - |
dc.subject.keywordPlus | ESTIMATION ERRORS | - |
dc.subject.keywordAuthor | Quality of accruals | - |
dc.subject.keywordAuthor | quality of earnings | - |
dc.subject.keywordAuthor | operating cash flows | - |
dc.subject.keywordAuthor | abnormal accruals | - |
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