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The Influence of Dutch Firm's Performance on Discretionary Accrual Models: Evidence from the Netherlands

Source: زانكو - الإنسانيات
Publisher: جامعة صلاح الدين
Main Author: Wali, Kawa (Author)
Volume/Issue: مج21, ع2
Peer Refereed: Yes
Country: العراق
Date: 2017
Pages: 374 - 401
ISSN: 2218-0222
MD No.: 807560
Content Type: بحوث ومقالات
Language: English
Database(s): HumanIndex
Subjects:
نموذج جونز | الشركات الهولندية | إدارة الإرباح | التدفق المالي | الاستحقاقات التقديرية
Author's keywords:
Accruals | Discretionary Accruals | Jones Model | Modified Jones Model | Cash Flow Modified Jones Model | Adjusted Net Operating Income Modified Jones Model
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Abstract: 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.
ISSN: 2218-0222

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