Corporate attributes and corporate accruals

Corporate attributes and corporate accruals

This study examines the linear relationship between corporate attributes and corporate accruals (discretionary accruals) in Bangladesh. The behaviour of corporate accruals is explained by corporate attributes such as asset size, turnover, earnings per share, number of shareholders, year of listing,...

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Bibliographic Details
Main Authors: Hasan, MS (Author), Hossain, SZ (Author), Omar, N (Author), Rahman, RA (Author)
Format: Article
Language:English
Published: 2016
Subjects:
Bangladesh
Corporate accruals
Corporate attributes
DETERMINANTS
Discretionary accruals
Earnings
Financial fraud
Information asymmetry
Management
Managerial opportunism
MANDATORY DISCLOSURE
Overvaluation of assets
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