Discretionary accruals are calculated as the difference between total accruals and non discretionary accruals.
Non-discretionary accruals are calculated as following:
ABS_DA is the absolute value of discretionary accruals
[NDA.sub.i,t]: Non- discretionary accruals in the year T for the I company
NDAjt = non-discretionary accruals in year t for company j;
NDAit = non-discretionary accruals in year t for firm i;
NDTACCit=non-discretionary accruals for firm i in year t
ANDit = non-discretionary Accruals of the company i in the period t
Some advisers have both discretionary and non-discretionary accounts.
Discretionary accruals are calculated as the difference between total accruals and non discretionary accruals.
Non-discretionary accruals are calculated as following:
ABS_DA is the absolute value of discretionary accruals
[NDA.sub.i,t]: Non- discretionary accruals in the year T for the I company
NDAjt = non-discretionary accruals in year t for company j;
NDAit = non-discretionary accruals in year t for firm i;
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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