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“Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo

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  • José António Moreira

    ()
    (CETE, Faculdade de Economia, Universidade do Porto)

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    Abstract

    This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I find that DAC in firms with “bad news” are expected to be understated (positive measurement error), while those in “good news” firms will be overstated (negative measurement error). Based on this original result and using graphical analysis I discuss an empirical illustration, which corroborates the expectations.

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    File URL: http://www.fep.up.pt/investigacao/cete/papers/dp0606.pdf
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    Bibliographic Info

    Paper provided by Universidade do Porto, Faculdade de Economia do Porto in its series CEF.UP Working Papers with number 0606.

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    Length: 13 pages
    Date of creation: May 2006
    Date of revision:
    Handle: RePEc:por:cetedp:0606

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    Keywords: accruals; accrual models; earnings management.;

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