Does distribution of accruals change with different payment morality?Empirical study from the Czech transportation industry.

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Does distribution of accruals change with different payment morality?Empirical study from the Czech transportation industry.

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Does distribution of accruals change with different payment morality?Empirical study from the Czech transportation industry.

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

World academy of science, engineering and technology

ISSN

2010-376X

e-ISSN

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Svazek periodika

2013

Číslo periodika v rámci svazku

82

Stát vydavatele periodika

TR - Turecká republika

Počet stran výsledku

4

Strana od-do

536-539

Kód UT WoS článku

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EID výsledku v databázi Scopus

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