Construct · 1 fields · 1 citations

performance-matched discretionary accruals: a standalone construct

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Financial accounting

discretionary accruals adjusted against a control firm with similar return on assets, to separate earnings management from performance-driven accruals.

In financial accounting, performance-matched discretionary accruals refers to discretionary accruals adjusted against a control firm with similar return on assets, to separate earnings management from performance-driven accruals. This meaning comes from Kothari (2005) in Journal of Accounting and Economics.[1]

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Nearby constructs

control4 fields · 5 citationsjingle · one word, four constructs discretionary accruals1 fields · 1 citationsanchor · a standalone construct earnings management1 fields · 1 citationsanchor · a standalone construct

References

Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197. https://doi.org/10.1016/j.jacceco.2004.11.002

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