accruals-经管之家(原经济论坛)-经济、管理、金融、统计在线教育和咨询网站

结果：找到“accruals”相关内容55个，排序为按回复时间降序，搜索更多相关帖子请点击“高级”

上市公司会计稳健性ACF模型2000-2022应计项目净利润财务费用经营活动产生的现金流净额
0 个回复 - 310 次查看上市公司会计稳健性ACF模型2000-2022应计项目净利润财务费用经营活动产生的现金流净额数据来源：基于上市公司公告、交易及相关数据整理数据期间：2000-2022 数据范围：沪深、北京证券交易所上市公司A股数据 ...2023-10-16 21:48 - yusb - 现金交易版

1999-2022年上市公司归类变更盈余管理/异常核心利润/未预期核心盈余包含数据和代码
0 个回复 - 511 次查看归类变更盈余管理/异常核心利润/未预期核心盈余持续更新，后续关注我后免费获取更新版本不管什么时候毕业或者发期刊用到，都能用到最新的数据【原创整理，严禁转载，转载必究】参考文献 [1]赵东 ...2023-9-22 16:31 - freestyle2003 - 现金交易版

上市企业环境不确定性，投资环境不确定性，整理好的面板数据，excel或stata版本
1 个回复 - 717 次查看上市企业环境不确定性，投资环境不确定性，整理好的面板数据，excel或stata版本公司投资受外部环境及内部环境影响，较高的宏观环境不确定性削弱了管理层精确预测公司特有信息的能力，使得高管很难识别好 ...2023-6-2 13:41 - 15056401120 - 现金交易版

chapter 20 auditing prepayments and accruals
0 个回复 - 2565 次查看 2023-9-19 18:30 - Pad3946586 - 经管书评

Accruals因子
1 个回复 - 2021 次查看 Accruals因子构建文章2022-10-23 17:33 - cm222223 - 新手入门区

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2 个回复 - 964 次查看 The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of a ...2020-7-4 21:25 - 2464_1576338390 - 论文版

全权应计交易策略与基本面分析之价值（Discretionary accruals trading strategy and
0 个回复 - 805 次查看全权应计交易策略与基本面分析之价值Discretionary accruals trading strategy and the value of fundamental analys The accrual anomaly was first identified by Sloan (1996), demonstrating the negative rela ...2021-4-26 09:25 - liyongxws - 现金交易版

Revisiting the (Mis)Pricing of Accruals
3 个回复 - 547 次查看【作者(必填)】Bradley Lail; Robert C. Lipe; Han S. Yi 【文题(必填)】Revisiting the (Mis)Pricing of Accruals 【年份(必填)】2019 【全文链接或数据库名称(选填)】https://meridian.allenpress.com/ ...2020-8-9 11:11 - MemMao - 求助成功区

Does cash-based operating profitability explain the accruals anomaly in China?
1 个回复 - 457 次查看【作者(必填)】Q Du, Y Wang, KCJ Wei 【文题(必填)】Does cash-based operating profitability explain the accruals anomaly in China? 【年份(必填)】2020 【全文链接或数据库名称(选填)】https://www.s ...2020-6-15 16:54 - fxq2327 - 求助成功区

Sophistication of Chinese Mutual Funds and the Mispricing of Accruals
3 个回复 - 405 次查看【作者(必填)】Jiajia Fu 【文题(必填)】Sophistication of Chinese Mutual Funds and the Mispricing of Accruals 【年份(必填)】2019 【全文链接或数据库名称(选填)】https://meridian.allenpress.com/j ...2020-6-4 17:17 - fxq2327 - 求助成功区

Elections and Discretionary Accruals: Evidence from 2004
0 个回复 - 501 次查看 Elections and Discretionary Accruals: Evidence from 2004 K A RT H I K RAMANNA AND S U G ATA ROYCHOWDHURY Received 31 March 2008; accepted 9 December 2009 ABSTRACT We examine the accrual choices ...2020-5-11 12:09 - 2464_1576338390 - 论文版

Can Managers Use Discretionary Accruals to Ease Financial Constraints
3 个回复 - 595 次查看【作者(必填)】JS Linck, J Netter, T Shu 【文题(必填)】Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment 【年份(必填 ...2019-8-10 17:14 - fxq2327 - 求助成功区

The Predictive Value of Accruals and Consequences for Market Anomalies
1 个回复 - 546 次查看【作者(必填)】S Nam, F Brochet, J Ronen 【文题(必填)】The Predictive Value of Accruals and Consequences for Market Anomalies 【年份(必填)】2012 【全文链接或数据库名称(选填)】https://journals. ...2019-8-11 15:20 - fxq2327 - 求助成功区

求助1篇RAS文献：Entropy-balanced accruals
1 个回复 - 914 次查看 Published: 10 January 2020 Entropy-balanced accruals Jeff L. McMullin & Bryce Schonberger Review of Accounting Studies (2020)Cite this article Abstract This study assesses whether the accrual- ...2020-1-10 23:45 - red123star - 案例库

【学习笔记】Accruals are made to record -revenues for services performed ...
0 个回复 - 521 次查看 Accruals are made to record -revenues for services performed but not yet recorded at the statement date -Xs incurred,but not yet paid or recorded at the statement date Accured revs revenue recored be ...2019-10-6 08:48 - miseryangel - Forum

Accruals, cash flows, and aggregate stock returns
1 个回复 - 574 次查看【作者(必填)】DavidHirshleiferaKeweiHoubSiew HongTeoha 【文题(必填)】Accruals, cash flows, and aggregate stock returns 【年份(必填)】Journal of Financial Economics,Volume 91, Issue 3, March 2009 ...2019-7-28 14:15 - yishuiyuan2604 - 求助成功区

Accruals, cash flows, and operating profitability
1 个回复 - 352 次查看【作者(必填)】RayBallaJosephGerakosaJuhani T.LinnainmaabcValeriNikolaeva 【文题(必填)】Accruals, cash flows, and operating profitability in the cross section of stock returns 【年份(必填)】Journ ...2019-7-28 12:44 - yishuiyuan2604 - 求助成功区

The Accruals Anomaly and Company Size
1 个回复 - 456 次查看【作者(必填)】Dan Palmon, Ephraim F. Sudit & Ari Yezegel 【文题(必填)】The Accruals Anomaly and Company Size 【年份(必填)】Financial Analysts Journal ，Volume 64, 2008 - Issue 5 【全文链接或数 ...2019-7-27 23:22 - wangzt - 求助成功区

Abnormal Accruals in Newly Public Companies
1 个回复 - 523 次查看【作者(必填)】Christopher Armstrong, George Foster, Daniel Taylor 【文题(必填)】Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity? 【年份(必填)】HomeMa ...2019-7-27 23:03 - wangzt - 求助成功区

Quarterly Accruals or Cash Flows in Portfolio Construction
1 个回复 - 306 次查看【作者(必填)】Joshua Livnat & Germán López-Espinosa 【文题(必填)】Quarterly Accruals or Cash Flows in Portfolio Construction? 【年份(必填)】Financial Analysts Journal ，Volume 64, 2008 - Issue ...2019-7-27 11:41 - yishuiyuan2604 - 求助成功区

The Implications of Accounting Distortions and Growth for Accruals and Profitabi
1 个回复 - 617 次查看【作者(必填)】Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and İrem Tuna 【文题(必填)】The Implications of Accounting Distortions and Growth for Accruals and Profitability 【年份( ...2019-7-27 01:38 - wangzt - 求助成功区

Do Stock Prices Fully Reflect Information in Accruals
1 个回复 - 1275 次查看【作者(必填)】Richard G. Sloan 【文题(必填)】Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? 【年份(必填)】The Accounting Review，Vol. 71, No. 3 (Jul. ...2019-7-27 01:08 - wangzt - 求助成功区

The pricing of discretionary accruals
2 个回复 - 461 次查看【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2019-7-21 11:19 - fxq2327 - 求助成功区

intangible Returns, Accruals, and Return Reversal
1 个回复 - 491 次查看【作者(必填)】Robert J. Resutek 【文题(必填)】intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly 【年份(必填)】The Accounting Review,Vol. 85, No. ...2019-7-16 00:52 - yishuiyuan2604 - 求助成功区

Analyst Earnings Forecast Revisions and the Pricing of Accruals
3 个回复 - 502 次查看【作者(必填)】Barth， M．， and A． Hutton 【文题(必填)】Analyst Earnings Forecast Revisions and the Pricing of Accruals 【年份(必填)】2004 【全文链接或数据库名称(选填)】2019-6-20 09:37 - fxq2327 - 求助成功区

The Persistence and Pricing of Earnings, Accruals
1 个回复 - 417 次查看【作者(必填)】M Hanlon 【文题(必填)】The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences 【年份(必填)】2005 【全文链接或数据库名称 ...2019-5-24 22:26 - fxq2327 - 求助成功区

Defining, measuring, and modeling accruals
1 个回复 - 938 次查看【作者(必填)】Chad R. LarsonRichard SloanEmail authorJenny Zha Giedt 【文题(必填)】Defining, measuring, and modeling accruals: a guide for researchers 【年份(必填)】2018 【全文链接或数据库名称 ...2019-5-17 20:35 - fxq2327 - 求助成功区

Voluntary disclosure of accruals in earnings press releases
1 个回复 - 385 次查看【作者(必填)】Shai Levi 【文题(必填)】Voluntary disclosure of accruals in earnings press releases and the pricing of accruals 【年份(必填)】2008 【全文链接或数据库名称(选填)】https://link.spr ...2019-5-17 20:30 - fxq2327 - 求助成功区

Interim Reporting Frequency and the Mispricing of Accruals
1 个回复 - 378 次查看【作者(必填)】SM Tsao, HT Lu, EC Keung 【文题(必填)】Interim Reporting Frequency and the Mispricing of Accruals 【年份(必填)】2018 【全文链接或数据库名称(选填)】https://www.aaajournals.org/do ...2019-5-16 17:51 - fxq2327 - 求助成功区

Accruals, investment, and the accrual anomaly
1 个回复 - 593 次查看【作者(必填)】XF Zhang 【文题(必填)】Accruals, investment, and the accrual anomaly 【年份(必填)】2007 【全文链接或数据库名称(选填)】https://www.aaajournals.org/doi/abs/10.2308/accr.2007.82.5. ...2019-5-15 22:42 - fxq2327 - 求助成功区

Managerial Discretion in Accruals and Informational Efficiency
5 个回复 - 661 次查看【作者(必填)】P Perotti, D Windisch 【文题(必填)】Managerial Discretion in Accruals and Informational Efficiency 【年份(必填)】2017 【全文链接或数据库名称(选填)】https://onlinelibrary.wiley.c ...2018-5-5 14:54 - fxq2327 - 求助成功区

Litigation Risk and Abnormal Accruals
1 个回复 - 520 次查看【作者(必填)】Jeff P. Boone, Inder K. Khurana, K. K. Raman 【文题(必填)】Litigation Risk and Abnormal Accruals 【年份(必填)】2011 【全文链接或数据库名称(选填)】http://www.aaajournals.org/doi/ ...2018-5-24 09:48 - liuaisong2005 - 求助成功区

The pricing of discretionary accruals
1 个回复 - 555 次查看【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2018-5-3 16:43 - fxq2327 - 求助成功区

Valuation of Exotic Interest Rate Derivatives - Bermudans and Range Accruals
1 个回复 - 1269 次查看最近在做LGM时正在参考的一个资料，希望对大家有所帮助。2017-12-3 10:08 - eileen666 - 金融工程（数量金融）与金融衍生品

文献求助《Debt Covenant Violation and Manipulation of Accruals》
9 个回复 - 4637 次查看有哪位朋友可以提供Defond和Jiambalvo1994年的文章《Debt Covenant Violation and Manipulation of Accruals》不胜感激，找了很长时间没找到全文，恳请大家帮助啊！先行谢过啦!2009-6-20 16:48 - zhx05163com - 求助成功区

Do management earnings forecasts incorporate information in accruals
1 个回复 - 433 次查看【作者(必填)】 Xu W 【文题(必填)】 Do management earnings forecasts incorporate information in accruals 【年份(必填)】 2010 【全文链接或数据库名称(选填)】2017-8-15 13:58 - ycbm132 - 求助成功区

Accruals and the prediction of future cash flows
1 个回复 - 743 次查看【作者(必填)】ME Barth, DP Cram, KK Nelson 【文题(必填)】Accruals and the prediction of future cash flows 【年份(必填)】2001 【全文链接或数据库名称(选填)】http://www.aaajournals.org/doi/abs/1 ...2017-5-14 11:22 - fxq2327 - 求助成功区

Audit quality and the pricing of discretionary accruals
1 个回复 - 812 次查看【作者(必填)】GV Krishnan 【文题(必填)】Audit quality and the pricing of discretionary accruals 【年份(必填)】2003 【全文链接或数据库名称(选填)】http://www.aaajournals.org/doi/abs/10.2308/aud ...2017-5-13 20:11 - fxq2327 - 求助成功区

Accruals, cash flows, and operating profitability in the cross section of stock
6 个回复 - 1059 次查看【作者(必填)】Ray Ball, , Joseph Gerakosa, Juhani T. Linnainmaab, Valeri Nikolaeva 【文题(必填)】Accruals, cash flows, and operating profitability in the cross section of stock 【年份(必填)】20 ...2017-3-16 17:28 - MemMao - 求助成功区

Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case
0 个回复 - 759 次查看 Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case of Mexico 关于奥尔森模型的一篇外文文献2017-3-12 21:11 - Anne_Sun - 会计与财务管理

Do stock prices fully reflect information in cash flows and accruals about futur
2 个回复 - 2243 次查看【作者(必填)】Sloan, R. 【文题(必填)】Do stock prices fully reflect information in cash flows and accruals about future earnings 【年份(必填)】1996 【全文链接或数据库名称(选填)】http://www.js ...2013-9-14 21:16 - 迷途mitu - 求助成功区

Auditor changes and discretionary accruals
1 个回复 - 810 次查看 Auditor changes and discretionary accruals 作者：M.L. DeFond, K.R. Subramanyam2016-9-13 17:39 - wangetta - 会计与财务管理

【2014新书】Earnings Accruals and Real Activities Management around Initial Publ
80 个回复 - 9995 次查看图书名称：Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence from Specific Industries[/backcolor] 作者：Peter Ising 出版社：Springer 页数：225 出版时间：20 ...2014-7-11 21:16 - 牛尾巴 - 金融学（理论版）

【2014新书】Earnings Accruals and Real Activities Management around IPOs
107 个回复 - 13036 次查看图书名称：[/backcolor]Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence from Specific Industries 作者：Peter Ising 出版社：Springer 页数：242 出版时间：20 ...2014-8-26 20:15 - 牛尾巴 - 金融学（理论版）

abnormal arruals和discretionary accruals分别都怎么翻译合适？
5 个回复 - 17014 次查看 RT学术上普遍都怎么翻译来着？2012-11-2 16:25 - yanchen1991 - 会计与财务管理

Audit Partner Public-Client Specialisation and Client Abnormal Accruals
1 个回复 - 748 次查看【作者(必填)】【文题(必填)】Audit Partner Public-Client Specialisation and Client Abnormal Accruals 【年份(必填)】【全文链接或数据库名称(选填)】http://www.tandfonline.com/doi/pdf/10.1080/0963 ...2015-6-24 15:02 - miaoding - 求助成功区

Accruals Management求解，在线等，谢谢！
4 个回复 - 2374 次查看看到一篇文献是分析公司治理中的Earning Management（盈余管理）的，其中主要分析的变量是Accruals Management，求解这个概念的定义和中文名字，谢谢各位了！2012-1-10 17:07 - frankwow - 爱问频道

Corporate governance, accruals quality and stock returns evidence from the UK
0 个回复 - 1150 次查看 2014-8-20 09:53 - shytiger - 论文版

Litigation risk and abnormal accruals
2 个回复 - 1501 次查看【作者(必填)】Jeff P. Boone, Inder K. Khurana, K. K. Raman 【文题(必填)】Litigation risk and abnormal accruals 【年份(必填)】2011 【全文链接或数据库名称(选填)】AUDITING: A Journal of Practice & Th ...2014-2-7 16:37 - liuaisong2005 - 求助成功区

The Implications of Accounting Distortions Growth for Accruals Profitability
4 个回复 - 987 次查看【作者(必填)】 Scott A. Richardson London Business School Richard G. Sloan University of California at Berkeley - Haas School of Business Mark T. Soliman University of Southern California ...2013-12-26 20:11 - hmnhmn - 文献求助专区

The Role of Industry Classification in Estimating Discretionary Accruals
2 个回复 - 754 次查看【作者(必填)】Hrazdil, Karel; Scott, Thomas 【文题(必填)】The Role of Industry Classification in Estimating Discretionary Accruals 【年份(必填)】2013 Jan 【全文链接或数据库名称(选填)】Review ...2013-6-24 12:41 - saudada - 求助成功区

跪求文献Auditor changes and discretionary accruals，请大家多多帮忙，奖励论坛币哦
5 个回复 - 1615 次查看【作者(必填)】ML DeFond, KR Subramanyam 【文题(必填)】Auditor changes and discretionary accruals 【年份(必填)】1998 【全文链接或数据库名称(选填)】http://scholar.google.com/scholar?cluster=430 ...2012-10-25 21:44 - sunshine5 - 求助成功区

文献求助：The Accounting Review上的Accruals quality and internal control over...
1 个回复 - 1055 次查看【作者(必填)】Doyle, J., Ge, W., McVay 【文题(必填)】Accruals quality and internal control over financial reporting 【年份(必填)】2007 【全文链接或数据库名称(选填)】http://aaajournals.org/act ...2012-9-12 20:49 - icecreamxia - 求助成功区

the pricing of discretionary accruals
2 个回复 - 1577 次查看【作者(必填)】K.R. Subramanyam 【文题(必填)】the pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/article/pii/S016541019 ...2012-4-27 16:09 - 唐错错 - 求助成功区

Accruals quality and corporate cash holdings
2 个回复 - 966 次查看求助文献一篇： Accruals quality and corporate cash holdings来自：Accounting & Finance Volume 49, Issue 1, pages 95–115, March 2009。感谢。。。2011-7-16 09:33 - jouventon - 文献求助专区

关于应记(Accruals)的质量问题
0 个回复 - 1677 次查看 Dechow和Dichev (2002)在他们的文章里认为Accruals的质量可以通过DD-Model来测量，ACC(t) = beta(0) + beta (1)*CF(t) + beta(2)*CF(t-1)+beta(3)*CF(t+1)+var(t)，标准方差越大表明质量越低。如果我用接下来三个周期 ...2010-8-20 05:52 - Mailand - 会计与财务管理

Accruals, Free Cash Flows, and EBITDA for Agribusiness Firms
0 个回复 - 239 次查看 2005-11-22 12:41 - 国际广告388 - Forum

课程推荐