The influence of Dutch firm's performance on discretionary accrual models : evidence from the Netherlands
Author
Source
ZANCO Journal of Humanity Sciences
Issue
Vol. 21, Issue 2 (30 Apr. 2017), pp.374-401, 28 p.
Publisher
Salahaddin University-Erbil Department of Scientific Publications
Publication Date
2017-04-30
Country of Publication
Iraq
No. of Pages
28
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This paper examines management of earnings through various methods.
Focusing in detecting management of earnings on discretionary accrual models which are the most frequently models used in empirical analysis studies nowadays.
This paper analyzes specially the relation between discretionary accruals and Dutch firm's performance.
Using a sample of the Dutch Stock Exchange (DSX) listed firms with 739 firm-year observations from the period of 1994 to 2010.
Discretionary accruals will be estimated based on Jones Model, Modified Jones Model, Cash Flow Modified Jones Model and adjusted Net operating income Modified Jones Model.
Moreover, this research is likewise interested in comparing the effect of management of earnings on stock returns in Dutch listed companies.
The evidences show that Net operating Income Model presents better influence of management of earnings on estimated discretionary accruals.
The average levels of management of earnings activities have been supplementary decreased with adjusted of Net operating Income Modified Jones model.
American Psychological Association (APA)
Wali, Kawa. 2017. The influence of Dutch firm's performance on discretionary accrual models : evidence from the Netherlands. ZANCO Journal of Humanity Sciences،Vol. 21, no. 2, pp.374-401.
https://search.emarefa.net/detail/BIM-771537
Modern Language Association (MLA)
Wali, Kawa. The influence of Dutch firm's performance on discretionary accrual models : evidence from the Netherlands. ZANCO Journal of Humanity Sciences Vol. 21, no. 2 (2017), pp.374-401.
https://search.emarefa.net/detail/BIM-771537
American Medical Association (AMA)
Wali, Kawa. The influence of Dutch firm's performance on discretionary accrual models : evidence from the Netherlands. ZANCO Journal of Humanity Sciences. 2017. Vol. 21, no. 2, pp.374-401.
https://search.emarefa.net/detail/BIM-771537
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 400-401
Record ID
BIM-771537