The Role of Discretionary Accruals in the Market Valuation, (Paperback)
Product details
| Management number | 240475087 | Release Date | 2026/07/16 | List Price | US$22.00 | Model Number | 240475087 | ||
|---|---|---|---|---|---|---|---|---|---|
| Category | |||||||||
Based on a sample of Tunisian companies, we sought to demonstrate that discretionary accruals provide additional information relative to other components of earnings. The association analysis showed that, on the one hand, aggregate net income better explains stock market returns than operating cash flows, contrary to the findings prior to the reform. On the other hand, disaggregating net income improves explanatory power. In particular, it appears that investors view discretionary accruals positively, indicating that earnings management produces an accounting measure of corporate performance that is more consistent with the performance as perceived by the Tunisian financial market.
- The Role of Discretionary Accruals in the Market Valuation, (Paperback)
- Author: Kamel Touhami
- ISBN: 9786630132472
- Format: Paperback
- Publication Date: 2026-06-26
- Page Count: 56
| Book format | Paperback |
|---|---|
| Fiction/nonfiction | Non-Fiction |
| Genre | Textbooks |
| Publication date | June, 2026 |
| Pages | 56 |
| Subgenre | General |
| Series title | No Series |
| Number in series | 0 |
| Edition | 1 |
| Publisher | KS Omniscriptum Publishing |
| Language | English |
| Is collectible | N |
| Recording time | 0 min |
| Retail packaging | Single Piece |
| Assembled product dimensions (l x w x h) | 6.00 x 0.13 x 9.00 in |
| Assembled product weight | 0.19 lb |
| Bisac subject heading | Law |
Bestseller ranking
General South African History Books
Customers who viewed this product also viewed
General Law Books
Correction of product information
If you notice any omissions or errors in the product information on this page, please use the correction request form below.
Correction Request Form