..., Università Bocconi, Department of Accounting, Milan, Italy. Editor’s note: Accepted by Sunil Dutta, under the Senior Editorship of Mary E. Barth. 11 11 2021 11 03 2023 27 03 2023 2023 performance measurement accruals goal congruence Most investors, managers...

...Patricia M. Dechow; Chad R. Larson; Robert J. Resutek ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also...

...Richard M. Frankel; Yan Sun ABSTRACT Our goal is to understand the extent to which cash-flow properties explain accruals. Using the Dechow, Kothari, and Watts (1998) model, we derive a negative relation between accruals and cash-flow changes, and show that the strength of the relation is linked...

... by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 accounting complexity XBRL disclosure quality financial reporting quality misstatements internal controls audit fees accruals Standard setters and regulators recognize...

...Andrew C. Call; Max Hewitt; Terry Shevlin; Teri Lombardi Yohn ABSTRACT Although the differential persistence of accruals and operating cash flows is a firm-specific phenomenon, research seeking to exploit the differential persistence of these earnings components typically employs cross-sectional...

... that is stronger in ex ante subsamples with more loss firms and in which return distributions are more right-skewed. There is an asymmetric U-shaped relation between return right-skewness and loss frequency across deciles of negative return predictors (Accruals, ΔNOA, and NOA...