Does distribution of accruals change with different payment morality?Empirical study from the Czech transportation industry.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43869837" target="_blank" >RIV/70883521:28120/13:43869837 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Does distribution of accruals change with different payment morality?Empirical study from the Czech transportation industry.
Original language description
The paper address topic of accruals as the measure of accounting data quality. Distinctive classes of companies (from the payment morality) are analysed to find whether the structure of accruals and earnings suggest earnings management incentives. Richardson?s approach [1] to estimating accruals is employed. The paper?s study design is empirical study on longitudinal data. Paper aims to recognise differences in conditional volatilities (conditioned by class) in 5 years time perspective. This volatilityis considered as a sign of higher uncertainty thus lower data quality. We examine suitability of the accrual concept as a measure of data quality which decreases with application of earnings management tools. The data comes from transportation companiesoperating in the Czech republic. An evidence for different conditional volatilities was found by performing mixed effect regression model.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
World academy of science, engineering and technology
ISSN
2010-376X
e-ISSN
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Volume of the periodical
2013
Issue of the periodical within the volume
82
Country of publishing house
TR - TURKEY
Number of pages
4
Pages from-to
536-539
UT code for WoS article
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EID of the result in the Scopus database
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