Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.5/10001
Título: Discretionary accruals : the measurement error induced by conservatism
Autor: Moreira, José A. C.
Palavras-chave: accruals
accrual models
earnings management
Data: 2006
Editora: Instituto Superior de Economia e Gestão
Citação: Moreira, José A. C. (2006). "Discretionary accruals : the measurement error induced by conservatism". Portuguese Journal of Management Studies, XI(2):115-126
Resumo: This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will be overstated (negative measurement error). Based on this original result, and using graphical analysis, I discuss an empirical illustration, which corroborates the expectations.
URI: http://hdl.handle.net/10400.5/10001
Aparece nas colecções:2006, Volume XI, nº 2

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