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Universidade de Lisboa: Repositório.UL
Article . 2006
Full-Text: https://repositorio.ulisboa.pt/bitstream/10400.5/10001/1/pjms-jacm-2006.pdf
Data sources: Universidade de Lisboa: Repositório.UL
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Article . 2015
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Research Papers in Economics
Article . 2006
Full-Text: http://pascal.iseg.utl.pt/~pjms/files/2006-Discretionary_accruals-the_measurement_error_induced_by_conservatism.pdf
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Discretionary accruals : the measurement error induced by conservatism

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2006 Portugal English Publisher:Instituto Superior de Economia e GestãoJournal:Portuguese Journal of Management Studies, volume XI, pages 115-125
Authors: José A. C. Moreira;

handle: 10400.5/10001

Discretionary accruals : the measurement error induced by conservatism

Abstract

This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I show that DAC in firms with "bad news" are expected to be understated (positive measurement error), while those in "good news" firms will be overstated (negative measurement error). Based on this original result, and using graphical analysis, I discuss an empirical illustration, which corroborates the expectations.

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Portugal
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Keywords

accruals, accruals; accrual models; earnings management, accrual models, earnings management, jel: jel:M41, jel: jel:C2

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This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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