English, Article, Journal or magazine article edition: “Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo José António Moreira

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Bookmark: http://trove.nla.gov.au/version/182227
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • “Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo
Author
  • José António Moreira
Physical Description
  • preprint
Notes
  • 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 find 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.
  • accruals, accrual models, earnings management.
  • RePEc:por:cetedp:0606
Language
  • English
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