We argue that accruals shape the distribution of corporate tax revenues, which leads regulators to incorporate accruals into the definition of taxable income to balance the portfolio of government revenues and expenditures. Using a sample of 26 OECD countries, we find support for several theoretically...
aIn this model, accruals and cash flows from operations are computed as in 在这个模型,增殖和现金flows从操作被计算作为在[translate] a我将在不久后到您公司亲自拜 I after soon personally will do obeisance to your company[translate]
adiscretionary accruals and abnormal cash flow from operations 任意增殖和反常现金流动从操作[translate] abutter would not melt in your mouth 黄油在您的嘴不会熔化[translate] aI really care about you.I just don't konw what to do. 我对您真正地关心。我就是不知道什么做。[translate] ...
aIn this study, we analyze several models. We first ignore the impact of accruals and 在这项研究,我们分析几个模型。 我们首先忽略冲击的增殖和[translate] a立交 Grade separation[translate] aA booklet including a general introduction,the scope of business and other topics is enclosed for your refere...
awe find that connections are positively and significantly related to lower accruals quality 我们find连接正面地是和significantly与更低的增殖质量关连[translate] a不过,我已经喜欢的人了,而且她也是中国人! I already liked human, moreover she also was the Chinese![translate] ...
aThe coefficient of Connected is significant at standard levels in all regression employing volatility measures; and it is significant in 4 out of the 6 regressions in which we employ the median absolute value of accruals. coefficient连接是signifi伪善言辞在标准水平在使用挥发性措施的...
What is the accounting principle or concept upon which deferrals and accruals are based? What is the function and primary focus of financial accounting? Explain why accounting uses and provides a framework for predicting accounting choices.
Why do stars twinkle? Why is tradition important? Why are accounts payable and accruals and trade credit common resources for spontaneous financing? Why is it better to provide incentives to companies to adopt new cyber security practices, than to regulate them and force them to do more to impr...
We predict and find that IPO-year abnormal accruals are lower in the presence ... SG Morsfield,CEL Tan - 《Accounting Review》 被引量: 353发表: 2006年 Why Do IPO Firms Conduct Primary Seasoned Equity Offerings? This study examines the reason behind the IPO firm's decision to conduct a ...
In addition, there is a positive relation between substantial holdings of vested options and discretionary accruals during the year of listing, consistent with the view that CEOs manage earnings to keep stock prices at high levels. Overall, these results have significant implications for the cross-...