A) What are accruals? Provide examples of accruals. B) Why do accruals require adjusting entries? Why payment of current liability not affect working capital? Explain accounting adjustments and accounting cycle. Why does a cash account in the company...
Why are accruals called spontaneous sources of funds, what are their costs, and why don't firms use more of them? What is the purpose of an actuarial valuation? Why do investors invest in actively managed funds when a passive low-cost index fund outperforms them consistently in the long te...
Using a sample of 3591 small businesses observed between 2005 and 2012, we provide evidences of a negative impact of a good quality of accruals on ... A Dhieux,E Severin,L Vigneron - Post-Print 被引量: 1发表: 2015年 DOES ACCOUNTING INFORMATION QUALITY MATTER FOR SMES' USE OF TRADE ...
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-...
management is measured using two separate proxies: (1) abnormal accruals and (2) the propensity to meet or barely beat analysts' earnings forecasts. We... DF Prawitt,JL Smith,DA Wood - 《Accounting Review》 被引量: 462发表: 2009年 Summary Financial Statement Measures and Analyst Forecast of...
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-...
A) What are accruals? Provide examples of accruals. B) Why do accruals require adjusting entries? Give an explanation why closing entries are necessary? Explain why the account Sales Tax Payable is credited when a sale is made subject to a sales tax. W...
A model of earnings, cash flows and accruals is developed assuming a random walk sales process, variable and fixed costs, and that the only accruals are ac... Patricia M. Dechow and S.P. Kothari and Ross L. Watts - 《Journal of Accounting & Economics》 被引量: 2082发表: 1998年 "Pre...
A) Given that accounting is backwards looking, explain why accounting accruals are informative about the future. B) Given that investors appear to process accounting information imperfectly, discuss o Explain why many/most financial analysts use income ...
A model of earnings, cash flows and accruals is developed assuming a random walk sales process, variable and fixed costs, and that the only accruals are ac... Patricia M. Dechow and S.P. Kothari and Ross L. Watts - 《Journal of Accounting & Economics》 被引量: 2084发表: 1998年 Cell...