Performance matched discretionary accrual measures

Article Abstract:

Discretionary accruals form integral part of earnings management. When these accruals are matched with performance earnings management becomes more reliable. A mathematical model for performance matched discretionary accrual measurement is presented.

Management dynamics, Management, Mathematical models, Company business management

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Discussion of an analysis of the theories and explanations offered for the mispricing of accruals and accrual components

Article Abstract:

The feasibility of robust analysis to correct accrual-related earnings forecast errors is examined.

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An analysis of the theories and explanations offered for the mispricing of accruals and accrual components

Article Abstract:

Robust analysis, which is used to examine accrual-related earnings forecast errors, is presented.

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