Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

2006 ◽  
Author(s):  
Keith L. Jones ◽  
Gopal V. Krishnan ◽  
Kevin Melendrez
Keyword(s):  
Empirical Evaluation ◽  
Discretionary Accruals ◽  
Restated Earnings

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis

2008 ◽  
Vol 25 (2) ◽  
pp. 499-531 ◽  
Author(s):  
Keith L. Jones ◽  
Gopal V. Krishnan ◽  
Kevin D. Melendrez
Keyword(s):  
Empirical Analysis ◽  
Discretionary Accruals ◽  
Restated Earnings

Empirical Evaluation of the Emotiv EPOC BCI Headset for the Detection of Mental Actions

2012 ◽  
Author(s):  
Grant S. Taylor ◽  
Christina Schmidt
Keyword(s):  
Empirical Evaluation ◽  
Mental Actions

Semi-empirical evaluation of Sr-Ar difference potentials

1986 ◽  
Vol 47 (7) ◽  
pp. 1149-1154
Author(s):  
Le Quang Rang ◽  
D. Voslamber
Keyword(s):  
Empirical Evaluation ◽  
Difference Potentials ◽  
Semi Empirical

Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

2017 ◽  
pp. 83-99
Author(s):  
Elisabetta Mafrolla ◽  
Viola Nobili
Keyword(s):  
Financial Reporting ◽  
Banking System ◽  
Regulatory System ◽  
Discretionary Accruals ◽  
Bank Loans ◽  
Bank Loan ◽  
Banking Union ◽  
Private Firms ◽  
European Banking Union

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers' financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms' discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

Predicting Stock Market Returns with Aggregate Discretionary Accruals

CFA Digest ◽  
2010 ◽  
Vol 40 (4) ◽  
pp. 31-32
Author(s):  
Georgeann Portokalis
Keyword(s):  
Stock Market ◽  
Discretionary Accruals ◽  
Market Returns ◽  
Stock Market Returns

Computationally Augmented Retrosynthesis: Total Synthesis of Paspaline A and Emindole PB

2018 ◽  
Author(s):  
Timothy Newhouse ◽  
Daria E. Kim ◽  
Joshua E. Zweig
Keyword(s):  
Chemical Synthesis ◽  
Total Synthesis ◽  
Small Molecules ◽  
First Principles ◽  
Quantum Chemical ◽  
Computational Analysis ◽  
Empirical Evaluation ◽  
Synthetic Strategy ◽  
Catalyzed Reactions ◽  
Enzyme Catalyzed Reactions

The diverse molecular architectures of terpene natural products are assembled by exquisite enzyme-catalyzed reactions. Successful recapitulation of these transformations using chemical synthesis is hard to predict from first principles and therefore challenging to execute. A means of evaluating the feasibility of such chemical reactions would greatly enable the development of concise syntheses of complex small molecules. Herein, we report the computational analysis of the energetic favorability of a key bio-inspired transformation, which we use to inform our synthetic strategy. This approach was applied to synthesize two constituents of the historically challenging indole diterpenoid class, resulting in a concise route to (–)-paspaline A in 9 steps from commercially available materials and the first pathway to and structural confirmation of emindole PB in 13 steps. This work highlights how traditional retrosynthetic design can be augmented with quantum chemical calculations to reveal energetically feasible synthetic disconnections, minimizing time-consuming and expensive empirical evaluation.

Empirical Evaluation of Defect Prediction Model - ODC in a Portal Server

2009 ◽  
Vol 4 (2) ◽  
pp. 7-15
Author(s):  
P. Kabilan ◽  
K. Iyakutti
Keyword(s):  
Prediction Model ◽  
Empirical Evaluation ◽  
Defect Prediction
Sign in / Sign up

Export Citation Format

Share Document