Discretionary Accruals

The accounting accrual adjustments under managerial control that can be adjusted to influence reported net income prior to an IPO.

Source: Can Investors Detect Accrual-Based Earnings Management? The Moderating Role of Information Asymmetry in IPO Underpricing in Indonesia (Academic research) · p.5

Reports that mention Discretionary Accruals

Determinants of Earnings Management: Operating Cash Flow, Profitability, and Firm Age in Food and Beverage Companies on the Indonesia Stock ExchangeAcademic research

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