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Добірка наукової літератури з теми "Accruals"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 31 травня 2022

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Статті в журналах з теми "Accruals"

Martias, Andi. "ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY." Jurnal Perspektif 18, no. 1 (March 1, 2020): 45–53. http://dx.doi.org/10.31294/jp.v18i1.7195.

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Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analysis used in this study is to see the extent of the influence of free cash flow, internal audit, liquidity ratios, leverage ratio to discreationary accrualrs as representatives of earnings management. Measurement with the ratio approach and the results of the company's internal audit process. The research sample service companies in the field of loss insurance which are listed on the Indonesia stock exchange quarter 1 to quarter 4 during the period 2015 - 2018. Regression panel data is used to test hypotheses. Hypothesis results found no significant correlation between free cash flow, liquidity and leverage with discreationary accruals. Internal audit and free cash flow affect discretionary accruals with a confidence level of 90%, meaning a standard error of 10%. Whereas leverage and liquidity do not have impact with discretionary accruals. This means thus the performance of both there is no correlation to earnings management in the practice of the company under study. Keywords: free cash flow, liquidity ratio, leverage ratio, internal audit, discreationary accruals

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Zhang, X. Frank. "Accruals, Investment, and the Accrual Anomaly." Accounting Review 82, no. 5 (October 1, 2007): 1333–63. http://dx.doi.org/10.2308/accr.2007.82.5.1333.

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This paper investigates two competing hypotheses for the accrual anomaly: investment/growth and persistence. Both investment/growth and persistence information in accruals are likely to vary cross-sectionally, depending on a firm's business model, a fact that generates different cross-sectional implications for the accrual anomaly. I find that the magnitude of the accrual anomaly monotonically increases with the investment information contained in accruals, as measured by the co-variation between accruals and employee growth. In industries/firms in which accruals co-vary with employee growth, accruals show strong predictive power for future stock returns. In industries/firms in which accruals show little correlations with employee growth, the accrual anomaly is much weaker. In contrast, the evidence from the cross-sectional analysis is inconsistent with the persistence argument. From the earnings perspective, the evidence on one-year-ahead earnings growth is inconclusive, but the results on longer-term earnings growth support the investment argument but not the persistence argument. Collectively, I conclude that these results support the view that the accrual anomaly is attributable to the fundamental investment information contained in accruals.

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Hafzalla, Nader, Russell Lundholm, and E. Matthew Van Winkle. "Percent Accruals." Accounting Review 86, no. 1 (January 1, 2011): 209–36. http://dx.doi.org/10.2308/accr.00000011.

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ABSTRACT: We document how the effectiveness of an accruals-based trading strategy changes with the benchmark used to identify an extreme accrual. We measure “percent accruals” as accruals scaled by earnings, rather than total assets, and show that this seemingly small change produces a radically different sort of the data. We find that a trading strategy based on percent accruals yields significantly larger annual hedge returns than the traditional accruals measure, and does so mostly by improving the long position in low-accrual stocks. The hedge returns are also significant in all but the lowest quintile of arbitrage risk. We show that percent accruals more effectively select firms where the difference between sophisticated and nai¨ve forecasts are the most extreme. As such, our results are consistent with the earnings fixation hypothesis and are inconsistent with some alternative explanations for the accrual anomaly.

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Izadi Zadeh Darjezi, Javad. "The role of accrual estimation errors to determine accrual and earnings quality." International Journal of Accounting & Information Management 24, no. 2 (May 3, 2016): 98–115. http://dx.doi.org/10.1108/ijaim-04-2015-0022.

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Purpose Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings. A considerable portion of the earnings-quality literature examines the possibility of using the accruals to shift reported income among fiscal periods. One of the main roles of working-capital accruals is to adjust the recognition of cash flows. This paper aims to focus on earnings quality by examining the working-capital accruals quality using the method of Dechow and Dichev (2002). Design/methodology/approach Following the Dechow and Dichev (2002) model, the result of this paper shows that accrual quality is related to the absolute magnitude of accruals negatively. Also, the standard deviation of accruals, cash flows, sales and earnings is positively related to firm size. The result demonstrates and suggests that these observable firm characteristics can be used as instruments for measuring accrual quality. According to this framework, the author expects that the larger the unsigned abnormal accrual measure, the lower the earnings quality. Therefore, firms with low accrual quality have more accruals that are unrelated to cash flow realisations and so have more noise and less persistence in their earnings. Findings After examining earnings and accrual quality, this paper finds that average UK company behaviour was quite similar to the behaviour found earlier in the USA. This paper’s findings show that greater volatility of sales, cash flow, accruals and earnings results in a lower accrual quality. Without a doubt, some of the analysis in this paper, especially that using different equations to calculate working-capital accruals, leads us to a valuable improvement of the earlier studies. Originality/value In this paper, the author follows the method of Dechow and Dichev (2002) and define accrual quality as the extent to which accruals map into cash-flow insights based on the UK data. To find the quality of working-capital accruals, the author uses the standard deviation of the residuals as accrual quality that resulted from the author’s firm-specific OLS regressions of working-capital accruals based on last, current and one-year-ahead operating cash flow. Unlike prior research, to avoid a restriction to working-capital accruals, we use different equations to cover more items of working-capital accruals.

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Canitz, Felix, Christian Fieberg, Kerstin Lopatta, Thorsten Poddig, and Thomas Walker. "Revisiting the (mis)pricing of the accrual anomaly." Journal of Risk Finance 19, no. 3 (May 21, 2018): 210–24. http://dx.doi.org/10.1108/jrf-12-2016-0154.

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Purpose This paper aims to hunt for the driving force behind the accrual anomaly and revisit the risk versus mispricing debate. Design/methodology/approach In sorts of stock returns on abnormal and normal accruals, the authors find that abnormal accruals are the driving force behind the accrual anomaly. The authors then construct characteristic-balanced portfolios from dependent sorts of stock returns on the abnormal accrual characteristic and a related factor-mimicking portfolio to test whether the accrual anomaly is due to risk or mispricing (Daniel and Titman, 1997; Davis et al., 2000). Findings Similar to Hirshleifer et al. (2012), the authors find that the accrual anomaly is due to mispricing and that the measure of accruals used in Hirshleifer et al.’s study (2012) is a very broad measure of accruals. The authors therefore recommend the use of abnormal accruals in future research. Originality/value The results suggest that there are limits to arbitrage or behavioral biases with regard to the trading of low-accrual firms. Showing that the accrual effect is driven by the level of abnormal accruals, the findings of this study strongly challenge the rational risk explanation proposed by the extant literature.

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Krishnan, Gopal V. "Audit Quality and the Pricing of Discretionary Accruals." AUDITING: A Journal of Practice & Theory 22, no. 1 (March 1, 2003): 109–26. http://dx.doi.org/10.2308/aud.2003.22.1.109.

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Accrual-based earnings is considered superior to cash flows. Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. However, managers could engage in aggressive reporting of accruals that would seriously undermine the informativeness of reported earnings. Since outsiders cannot directly observe earnings, high-accrual firms face greater agency costs relative to low-accrual firms. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals. This study examines whether there is a linkage between audit quality and pricing of discretionary accruals. The findings indicate that the association between stock returns and discretionary accruals is greater for firms audited by Big 6 auditors than for firms audited by non-Big 6 auditors. Further, discretionary accruals of clients of Big 6 auditors have a greater association with future profitability than discretionary accruals of clients of non-Big 6 auditors.

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Dechow, Patricia M., and Ilia D. Dichev. "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors." Accounting Review 77, s-1 (March 1, 2002): 35–59. http://dx.doi.org/10.2308/accr.2002.77.s-1.35.

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This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows. We argue that the quality of accruals and earnings is decreasing in the magnitude of estimation error in accruals. We derive an empirical measure of accrual quality as the residuals from firm-specific regressions of changes in working capital on past, present, and future operating cash flows. We document that observable firm characteristics can be used as instruments for accrual quality (e.g., volatility of accruals and volatility of earnings). Finally, we show that our measure of accrual quality is positively related to earnings persistence.

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Ashbaugh-Skaife, Hollis, Daniel W. Collins, William R. Kinney, and Ryan LaFond. "The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality." Accounting Review 83, no. 1 (January 1, 2008): 217–50. http://dx.doi.org/10.2308/accr.2008.83.1.217.

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This paper investigates the effect of internal control deficiencies and their remediation on accrual quality. We first document that firms reporting internal control deficiencies have lower quality accruals as measured by accrual noise and absolute abnormal accruals relative to firms not reporting internal control problems. Second, we find that firms that report internal control deficiencies have significantly larger positive and larger negative abnormal accruals relative to control firms. This finding suggests internal control weaknesses are more likely to lead to unintentional errors that add noise to accruals than intentional misstatements that bias earnings upward. Third, we document that firms whose auditors confirm remediation of previously reported internal control deficiencies exhibit an increase in accrual quality relative to firms that do not remediate their control problems. Finally, we find firms that receive different internal control audit opinions in successive years exhibit changes in accrual quality consistent with changes in internal control quality. Collectively, our cross-sectional and intertemporal change tests provide strong evidence that the quality of internal control affects the quality of accruals.

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Frankel, Richard M., and Yan Sun. "Predicting Accruals Based on Cash-Flow Properties." Accounting Review 93, no. 5 (January 1, 2018): 165–86. http://dx.doi.org/10.2308/accr-52001.

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ABSTRACT Our goal is to understand the extent to which cash-flow properties explain accruals. Using the Dechow, Kothari, and Watts (1998) model, we derive a negative relation between accruals and cash-flow changes, and show that the strength of the relation is linked to negative serial correlation in cash-flow changes. Dechow et al. (1998) also suggest that the strength of the relation between accruals and revenue changes relates to operating cycle length. Prior accrual models have not incorporated these theoretical relations. We show that incorporating cash-flow changes, serial correlation in cash-flow changes, and operating cycle length increases explanatory power of all accrual models considered (i.e., Jones 1991; Ball and Shivakumar 2006; McNichols 2002; Jeter and Shivakumar 1999). We find that incorporating these variables in accrual models also improves specification and power, aids detection of earnings management in AAER firms, and produces a nondiscretionary accrual estimate that better predicts future cash flows and earnings. These results suggest the importance of considering the economic role of accruals when predicting accruals.

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Sun, Lan. "Accrual mispricing in the era of corporate governance reforms." Asian Review of Accounting 28, no. 3 (May 5, 2020): 373–94. http://dx.doi.org/10.1108/ara-08-2019-0143.

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PurposeThis study is primarily motivated by the increasing concern of the academic, practitioners, regulators and standard setters regarding the quality of earnings and financial reporting. The purpose is to investigate whether the accrual anomaly exists in Australia; whether the occurrence of the accrual anomaly is attributed to the discretionary accruals component stemming from managerial discretion; and the impact of corporate governance reforms on accrual mispricing.Design/methodology/approachThis study employs the Mishkin (1983) rational expectations test to examine whether the earnings expectations embedded in stock prices accurately reflect the differential persistence of earnings components. It also employs the hedge portfolio trading strategy to examine whether taking a long position in firms with low accruals and a short position in firms with high accruals will yield positive abnormal stock returns.FindingsThe results show that investors overestimate the persistence of accruals and underestimate the persistence of cash flows and subsequently, overprice the accruals and underprice the cash flows. The evidence of accrual mispricing is severe for the component of discretionary accruals. Nonetheless, the association between discretionary accruals and abnormal returns are weakened during the corporate governance reforms period.Research limitations/implicationsIt should be cautious to attribute the investors' ability to accurately price accruals and cash flows to the passage of corporate governance reform program. Despite there is control for firm size, book-to-market, PE multiple, growth and leverage, other macro-economic factors such as interest rates, inflation and GDP could potentially have an impact on stock returns.Practical implicationsThe passage of corporate governance reform program has increased the level of financial reporting disclosure and the monitoring of management, which subsequently improved accruals persistence and earnings quality. A direct practical implication is that investors should better understand the information in accruals for future earnings when the corporate disclosure environment is strengthened.Social implicationsThis study provides useful information to regulators, academics and investors interested in market efficiency and accrual mispricing. The results suggest that the reform of corporate governance is associated with more efficient prices. This may be of interest to the regulators who intend to improve earnings quality and financial reporting environment through the regulatory reform.Originality/valueTo test the accrual anomaly in the period of corporate governance reforms is particularly useful to regulators and policy makers. It allows regulators and policy makers to gain insight as whether the change of regulation has been effective – more transparent and timely reporting of financial information are supposed to help the investors to better understand the accruals and thus mitigate the potential for accrual mispricing.

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Дисертації з теми "Accruals"

Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals hedge strategy. The data is inclusive of NYSE, AmEx, and NASDAQ listed firms, thereby to capture the complete US market from timeline 1990 to 2014. The analysis is based on Feltham & Ohson (1995) earnings persistence model and Mishkin (1983) test model for the market efficiency. I have found that earnings & earnings components are persistent in anticipating future earnings. I have also found that the market is inefficient in learning the persistence of earnings & its components. The market underestimates earnings persistence, overestimates persistence of accruals, and underestimates the persistence of cash flows. BS method and CFS method show the similar behavior of earnings and its components persistence and the market interpretation to them. However, CFS method measures the high persistence of cash flows. Moreover, accruals hedge returns are significant under BS method but insignificant under CFS method. Therefore, I conclude that accrual anomaly exists under BS method and disappears under CFS method. The market misinterpretation of earnings & its components persistence may not be associated with accruals anomaly.

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Eltaybany, Sarah Abdelmohsen. "Accruals anomaly and accruals management : evidence from the UK." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=240721.

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McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Dissertação, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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ALMEIDA, FABRICIO RIBEIRO RODRIGUES D. "ASSESSING ACCRUALS IN BRAZILIAN IPOS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=25788@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE EXCELENCIA ACADEMICA
Em uma oferta inicial de ações, uma das dificuldades dos investidores é avaliar que preço pagar pela ação lançada. Para diminuir tal dificuldade, a Comissão de Valores Imobiliários exige que as empresas emissoras apresentem demonstrativos financeiros dos últimos três anos de operações. Esta dissertação avalia a precisão desses demonstrativos financeiros, através de uma amostra de 67 emissões de ações na Bovespa entre 2002 e 2007. A análise dos dados mostra que as emissões com um único banco coordenador apresentam uma maior incidência de rubricas discriminatórias, que aumentam os lucros acumulados. Tais rubricas aparecem mais frequentemente em demonstrativos no formato pró-forma, que não impõem uma responsabilidade legal sobre os auditores, consistente com a hipótese de que as rubricas discricionárias têm por finalidade inflar os lucros contábeis.
Investors face the challenge to value the price of a share during na ipo. With the purpose of improving their ability, the Brazilian Securities and Exchange Commission (CVM) demands companies to present financial statements for the last three years of continuing operations. This dissertation assesses the quality of these financial statements using a sample of 67 IPOs that took place at São Paulo Stock Exchange between 2002 and 2007. The analysis of the prospectuses gives us evidence that IPOs with only one investment bank on their syndicate present higher discretionary accruals and by consequence, reported earnings. The use of discretionary accruals is more common in pro forma financial statements which exempt auditing companies from legal responsibility and therefore enhance the hypothesis that discretionary accruals are used in order to inflate earnings.

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Kiriukhin, Oleg. "Accruals Quality and Firm Value." Thesis, The University of Chicago, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10817494.

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I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility of the performance component of accruals. I use the hedonic regression approach, which relies on rational expectations (Bajari et al. [2012]) to identify the effect of accruals quality on firm value. This approach isolates time-varying unobservable factors correlated with accruals quality. My findings indicate that investors have preferences for higher accruals quality. At the margin, a 1% increase in the volatility of accounting error results in a 0.50% decrease in the firm value. At the same time, my findings indicate that investors have preferences for lower operating risk, which statistically and economically dominates preferences for accruals quality. At the margin, a 1% increase in the operating volatility results in a 1.43% decrease in the firm value. Overall, my findings suggest that the effect of accruals quality on firm value is largely driven by the operating risk. This result is robust to the choice of the model of time-varying unobservable firm characteristics and to different sets of control variables.

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Master's thesis, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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Soares, Nuno Domingues Mateus Pedroso. "The accruals anomaly in the UK." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.505405.

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In this thesis I provide evidence related to the existence, or otherwise, of the accruals anomaly (Sloan, 1996) in the UK stock market. The accruals anomaly is one of the several anomalies relative to the efficient market hypothesis that have been reported in the accounting and finance literature, and that has received wide attention from researchers in order to better understand it and determine if a real anomaly exists.

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Takamatsu, Renata Turola. "Accruals contábeis, persistência dos lucros e retorno das ações." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19032012-192122/.

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A presente pesquisa foi desenvolvida com o objetivo de avaliar a capacidade dos investidores em interpretar os dados emanados pela Contabilidade; mais especificamente, analisou sua habilidade em compreender informações relativas ao lucro. De forma complementar, buscou analisar a existência de oportunidades de obtenção de ganhos econômicos por intermédio da adoção de estratégias de investimento com base em informações relativas aos accruals. A amostra compreendeu empresas não financeiras para as quais o banco de dados Economática dispunha de informações relativas ao período de 1995 a 2010. Foram descartadas da amostra as empresas com patrimônio líquido negativo, companhias com dados faltantes (missings), bem como observações com comportamento distinto dos demais (outliers). Por conta do baixo impacto dos números contábeis no mercado de capitais brasileiro detectado por Lopes (2005) esperava-se uma baixa presença da anomalia dos accruals no mercado de capitais brasileiro. Isso porque, países em que a importância dos lucros para os preços de mercado é reduzida, a precificação de ações seria menos influenciada pela fixação funcional no lucro final reportado o que, por sua vez, provocaria interferências na anomalia dos accruals (EL MEHDI, 2011). Para avaliar se a persistência dos componentes dos accruals era significativamente inferior aos componentes de fluxos de caixa, estimou-se uma regressão com dados em painel, na qual foi possível comprovar a hipótese de que os ajustes do regime de competência exibem uma menor persistência, com um parâmetro padronizado e estatisticamente significativo na regressão estimada de 0,43, enquanto os componentes de fluxos de caixa apresentaram um parâmetro de 0,53. A falta de significância estatística entre os accruals correntes e retornos anormais futuros das companhias estudadas, bem como, da ausência de retornos anormais significativos de estratégias baseadas em accruals demonstraram que uma baixa qualidade dos lucros correntes - devido a um alto nível de accruals - não resultou em retornos anormais negativos no período posterior. As proxies relativas a adoção das normas IFRS (International Financial Reporting Standards) e ao nível de investimentos - incluídas no modelo de regressão - compreendem parte das contribuições deste tralho, ainda que não se tenha identificado significância estatística para tais variáveis. Isso porque, por intermédio do teste-t, foi explicitada a ocorrência de uma relação entre o nível de acrruals e o crescimento do imobilizado. Tal resultado sugere indícios de que ambas as variáveis captariam o mesmo efeito, qual seja, a atividade investimento por parte das firmas (WEI; XIE, 2007; ZACH, 2007). Os resultados coadunam com as evidências detectadas por Cupertino (2010), ampliando os indícios sobre o comportamento do mercado frente a informações emanadas pela Contabilidade em mercados emergentes, além de explicitar a ausência da denominada anomalia dos accruals no mercado de capitais brasileiro.
This research was developed to evaluate investors\' ability to interpret Accounting data, more specifically, to examine its ability to effectively understand earnings information. As a complement, we have analyzed the existence of economic opportunities to obtain abnormal returns through investment strategies based on accruals. The sample was composed by nonfinancial companies with available information in Economatica database from 1995 to 2010. We\'ve excluded firms with negative equity, missing data, as well as outliers. In countries in which profits importance to market price is lower, pricing of shares would be less influenced by the bottom line functional attachment, which in turn, would decrease the Accruals Anomaly (El MEHDI, 2011). Since Accounting numbers in Brazilian stock market have demonstrated low impact (LOPES, 2005) we previously expect a lower presence of the Accrual Anomaly. To assess whether persistence of accruals was significantly lower than cash flow component, we\'ve estimated a panel data regression, in which it was possible to prove our first hypothesis, that accrual\'s exhibit a lower persistence with a 0.43 estimated parameter, while the cash flows have presented a 0.53 parameter, both significantly different from 0 at the 0.05 level. The lack of statistical significance between current accruals and future abnormal returns among studied companies and the absence of significant abnormal returns in strategies based on accruals have demonstrated that a low quality of current earnings - due to a high level of accruals - did not result in a negative abnormal return, thereafter. Adding proxies to IFRS adoption and investment level can be considered as an additional contribution. Although these variables have shown no statically significance, we\'ve found a relationship, explicit by T-test, between accruals level and inventory growth, providing evidences that both variables would capture the same effect, namely, investments activity by firms (WEIK; XIE, 2007; ZACH, 2007). The results are consistent with Cupertino (2010) research, have increased evidences about market behavior to Accounting information in emerging markets, and explicit the absence of the Accrual Anomaly in Brazilian stock market.

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Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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Книги з теми "Accruals"

Archibald, Valerie. Accruals accounting in the public sector. Harlow: Longman in association with the Civil Service College, 1994.

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Ising, Peter. Earnings Accruals and Real Activities Management around Initial Public Offerings. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9.

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Schmitt, Ray. Working after normal retirement age: Pension accruals for post-65 service. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1988.

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Green, Joseph Peter. The valuation relevance of the accruals process and the disclosure of cash flow numbers. [s.l: The Author], 1996.

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Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. Manchester: University of Manchester, 1994.

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Office, General Accounting. Accrual budgeting. Washington, D.C: U.S. General Accounting Office (441 G St., NW. Rm. LM, Washington, D.C. 20548), 1992.

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Office, General Accounting. Accrual budgeting. Washington, D.C: Comptroller General of the United States, 1992.

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Commission, Great Britain Charity. Accruals accounting for the smaller charity: A guide to the Charities SORP for unincorporated charities with up to £100,000 annual income and with no branches or investment assets : October 1995. London: Charity Commission., 1995.

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Diamond, Jack. Performance budgeting-- is accrual accounting required? [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Department, 2002.

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Fetterly, Ross. Accrual accounting and budgeting in defence. Kingston, ON: Defence Management Studies Program, School of Policy Studies, Queen's University, 2008.

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Частини книг з теми "Accruals"

Herbert, Michael. "Prepayments and accruals." In Practical Accounts 1, 175–93. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_12.

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Bright, George, and Michael Herbert. "Prepayments and Accruals." In Mastering Accounting, 103–13. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_9.

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Berry, Aidan, and Robin Jarvis. "Debtors, creditors, accruals and prepayments." In Accounting in a Business Context, 118–30. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_7.

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Berry, Aidan, and Robin Jarvis. "Debtors, creditors, accruals and prepayments." In Accounting in a Business Context, 124–38. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_7.

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Nicholson, Margaret. "Adjustments for Final Accounts: Prepayments and Accruals — Ledger Accounts." In Accounting Skills, 202–15. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_24.

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Hsu, Wenhsin. "Accruals and the Asymmetric Timeliness of Earnings: A Decomposition Analysis." In Encyclopedia of Finance, 1–39. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73443-5_79-1.

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Que, Ying, and Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks." In Communications in Computer and Information Science, 1–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.

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Ellwood, Sheila. "Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence." In International Comparative Issues in Government Accounting, 213–32. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_13.

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Ising, Peter. "Introduction." In Earnings Accruals and Real Activities Management around Initial Public Offerings, 1–4. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_1.

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Ising, Peter. "Initial Public Offerings." In Earnings Accruals and Real Activities Management around Initial Public Offerings, 5–10. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_2.

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Тези доповідей конференцій з теми "Accruals"

Kamalluarifin, Wan Farhah Shafiy Wan. "Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.3.

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Labor, Bea, and Staffan Lindskog. "On Evaluation of Assessments of Accruals of Future Dismantling Costs." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96100.

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A major prerequisite in order for civilian commercial nuclear energy production to qualify as sustainable energy production is that systems for the management of the nuclear waste legacy are in operation. These waste types are present in a range from very low short lived waste (VLLW) to long lived high level waste (HLW) (including the used nuclear fuel). The second prerequisite is that financial responsibilities or other constraints must not be passed on to coming generations. The first condition for qualification corresponds to the Polluters Pays Principle (PPP) which demands that the responsibility for the waste management rests solely with the polluter. The second qualification corresponds to the principle of fairness between generations and thus concerns the appropriate distribution of responsibilities between the generations. It is important to note that these two conditions must be met simultaneously, and that compliance with both is a necessary prerequisite in order for commercial use of nuclear power to qualify as a semi-sustainable energy source. Financial and technical planning for dismantling and decommissioning of nuclear installations cannot be regarded as successful unless it rests upon a distinctive way to describe and explain the well-founded values of different groups of stakeholders. This cumbersome task can be underpinned by transparent and easy to grasp models for calculation and estimation of future environmental liabilities. It essential that a systematic classification is done of all types of costs and that an effort is done to evaluate the precision level in the cost estimates. In this paper, a systematic and transparent way to develop a parametric approach that rest upon basic accounting standards is combined with data about younger stakeholder’s values towards decommissioning and dismantling of nuclear installation. The former entity rests upon theoretical and practical methods from business administration, whilst the latter is based on current survey data retrieved from 667 personal interviews in one town in Poland and one town in Slovakia with a near 100 % response rate. The main conclusions from this field study may be summarised as follows: • Sustainable energy sources are prioritised. • Around one quarter of the respondents regards nuclear power as a future semi-sustainable commercial energy production mode subject to that the waste is managed in a sustainable, environmental friendly and safe way. • The values are to a significant degree positioned on health, safety and environmental (HSE) attributes. • The polluter pays principle is honoured. • There are doubts regarding the compliance with these principles due to risks for delays in the implementation phase of repositories for disposal of the nuclear residues. • 1/5th of the respondents expressed an openness to reprocessing (which is linked to the concept of “new nuclear power”).

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Sawicki, Julia, and Keshab Shrestha. "Overvalued Equity and the Accruals Anomaly: Evidence from Insider Trades." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af58.

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Zhang, Qunying, and Xuemeng Guo. "The effect of classification shifting on accruals and cash flow." In 2016 International Conference on Industrial Economics System and Industrial Security Engineering (IEIS). IEEE, 2016. http://dx.doi.org/10.1109/ieis.2016.7551875.

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Yang, Lee-Wen, *Juo-Lien Wang, and Jui-Hsiu Chang. "The Relation between Abnormal Accruals and Key Audit Matter: Evidence from Taiwan." In ICIBE 2020: 2020 The 6th International Conference on Industrial and Business Engineerin. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3429551.3429561.

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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Fefilatyev, Sergiy, Tim V. Ivanovskiy, Lawrence O. Hall, Dmitry B. Goldgof, Shibendra Pobi, Halina Greenstien, Amit P. Pathak, and Christopher R. Garrett. "Clinical deployment of a medical expert system to increase accruals for clinical trials: Challenges." In 2007 IEEE International Conference on Systems, Man and Cybernetics. IEEE, 2007. http://dx.doi.org/10.1109/icsmc.2007.4413719.

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Wesolowski, Carl, and Robert J. Madeira. "Quality is Managed by Better Data Utilization." In HT2019. ASM International, 2019. http://dx.doi.org/10.31399/asm.cp.ht2019p0070.

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Abstract Teams of people in most every company are focused on expanding and improving the utilization of data from the manufacturing and shop floors. While there are multiple benefits that accrue from each new successful initiative including part traceability records and process trending. The driving imperative is quality improvement. Data capture, feedback systems, real time analysis and data archiving capabilities are all contributors to a Heat Treat Management Audit System that delivers tangible results. For the year 2016, US - based OEM’s and Suppliers reported paying approximately $11.8 billion in claims, and recorded $10.3 billion of warranty and recall accruals. This is a 300% increase in what was paid out and accrued for in 2013. [1] Familiar buzz words in quality management, CQI-9, ISO 9001, SPC, and TS 16949 are written on the walls of both manufacturing and engineering departments. This presentation explains these acronyms and how these standards construct the boundaries of an effective Quality Improvement System.

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Messer, Barry, Keith Beaulieu, Andrew Wright, and Kevin Hatch. "In-Service Refinery and Pipeline Cracking Initiated by Hydrostatically Induced Strain." In ASME 2009 Pressure Vessels and Piping Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/pvp2009-77038.

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A new phenomenon of in-service cracking has been observed in carbon steel pipelines, refinery piping and refinery equipment that is initiated by sources such as hydrostatic testing and is identified as Strain Accrual Hydrogen Cracking. Although hydrostatic testing is beneficial to blunting crack tips and reducing crack propagation, high hydrostatic test pressures approaching yield cause localized threshold strains in weldments and base materials that consequently increases the susceptibility to nascent hydrogen embrittlement at strain boundaries. This paper discusses strain accrual hydrogen cracking mechanisms, beneficial and detrimental effects of high hydrostatic test pressures, increased Code allowable stresses, micro alloying additions and strain based design, case histories, and suggests mitigation practices.

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Stubberud, Stephen C., and Kathleen A. Kramer. "Evidence accrual technique for information assurance." In 2016 International Carnahan Conference on Security Technology (ICCST). IEEE, 2016. http://dx.doi.org/10.1109/ccst.2016.7815676.

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Звіти організацій з теми "Accruals"

Wilson, D. Accruals for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), August 1998. http://dx.doi.org/10.2172/362443.

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Wu, Jin Ginger, Lu Zhang, and X. Frank Zhang. Understanding the Accrual Anomaly. Cambridge, MA: National Bureau of Economic Research, October 2007. http://dx.doi.org/10.3386/w13525.

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McCauley-Bell, Pamela, and Rhonda Freeman. Studies and Analyses of Automated Systems for Evidence Accrual. Fort Belvoir, VA: Defense Technical Information Center, March 1997. http://dx.doi.org/10.21236/ada327673.

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Etheridge, Melvin R. Accrual Funding of Military Retirement Health Care: FY94 Funding Estimates. Fort Belvoir, VA: Defense Technical Information Center, January 1993. http://dx.doi.org/10.21236/ada274239.

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Bielen, David A., Eric J. OShaughnessy, Benjamin O. Sigrin, and Robert M. Margolis. Value Accrual to Customers, Installers, and Financiers in Third-Party Owned Solar PV Markets. Office of Scientific and Technical Information (OSTI), February 2019. http://dx.doi.org/10.2172/1505551.

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Alstadsæter, Annette, Martin Jacob, Wojciech Kopczuk, and Kjetil Telle. Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway. Cambridge, MA: National Bureau of Economic Research, December 2016. http://dx.doi.org/10.3386/w22888.

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Ramsberger, Peter F., and Paul J. Sticha. Assessing the Value of Army Continuing Education System Personnel to the Overall Benefits the Army Accrues. Fort Belvoir, VA: Defense Technical Information Center, July 2006. http://dx.doi.org/10.21236/ada455104.

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Garsa, Adam, Julie K. Jang, Sangita Baxi, Christine Chen, Olamigoke Akinniranye, Owen Hall, Jody Larkin, Aneesa Motala, Sydne Newberry, and Susanne Hempel. Radiation Therapy for Brain Metasases. Agency for Healthcare Research and Quality (AHRQ), June 2021. http://dx.doi.org/10.23970/ahrqepccer242.

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Objective. This evidence report synthesizes the available evidence on radiation therapy for brain metastases. Data sources. We searched PubMed®, Embase®, Web of Science, Scopus, CINAHL®, clinicaltrials.gov, and published guidelines in July 2020; assessed independently submitted data; consulted with experts; and contacted authors. Review methods. The protocol was informed by Key Informants. The systematic review was supported by a Technical Expert Panel and is registered in PROSPERO (CRD42020168260). Two reviewers independently screened citations; data were abstracted by one reviewer and checked by an experienced reviewer. We included randomized controlled trials (RCTs) and large observational studies (for safety assessments), evaluating whole brain radiation therapy (WBRT) and stereotactic radiosurgery (SRS) alone or in combination, as initial or postoperative treatment, with or without systemic therapy for adults with brain metastases due to non-small cell lung cancer, breast cancer, or melanoma. Results. In total, 97 studies, reported in 190 publications, were identified, but the number of analyses was limited due to different intervention and comparator combinations as well as insufficient reporting of outcome data. Risk of bias varied; 25 trials were terminated early, predominantly due to poor accrual. Most studies evaluated WBRT, alone or in combination with SRS, as initial treatment; 10 RCTs reported on post-surgical interventions. The combination treatment SRS plus WBRT compared to SRS alone or WBRT alone showed no statistically significant difference in overall survival (hazard ratio [HR], 1.09; confidence interval [CI], 0.69 to 1.73; 4 RCTs; low strength of evidence [SoE]) or death due to brain metastases (relative risk [RR], 0.93; CI, 0.48 to 1.81; 3 RCTs; low SoE). Radiation therapy after surgery did not improve overall survival compared with surgery alone (HR, 0.98; CI, 0.76 to 1.26; 5 RCTs; moderate SoE). Data for quality of life, functional status, and cognitive effects were insufficient to determine effects of WBRT, SRS, or post-surgical interventions. We did not find systematic differences across interventions in serious adverse events radiation necrosis, fatigue, or seizures (all low or moderate SoE). WBRT plus systemic therapy (RR, 1.44; CI, 1.03 to 2.00; 14 studies; moderate SoE) was associated with increased risks for vomiting compared to WBRT alone. Conclusion. Despite the substantial research literature on radiation therapy, comparative effectiveness information is limited. There is a need for more data on patient-relevant outcomes such as quality of life, functional status, and cognitive effects.

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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.

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