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The Accounting Review, ISSN 0001-4826, 1/2002, Volume 77, Issue s-1, pp. 35 - 59
Journal Article
Accounting Review, ISSN 0001-4826, 2002, Volume 77, Issue s-1, pp. 61 - 69
Dechow and Dichev (2002) model earnings quality as the magnitude of estimation errors in accruals, and provide empirical estimates of this construct based on... 
Earnings management | Cash flows | Accruals | Earnings quality | BUSINESS, FINANCE | DECISIONS | accruals | MANAGEMENT | earnings management | PERFORMANCE | cash flows | earnings quality | ASSOCIATION | Accrual basis accounting | Profit | Research | Accounting
Journal Article
International Journal of Accounting and Information Management, ISSN 1834-7649, 2016, Volume 24, Issue 2, pp. 98 - 115
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 12/2007, Volume 45, Issue 5, pp. 1017 - 1053
This paper examines the implications of using the absolute value of discretionary accruals when testing for earnings management. First, we analytically develop... 
Statistical variance | Correlations | Expected values | Cash flow | Standard deviation | Fees | Creative accounting | Control variables | Modeling | Absolute value | BUSINESS, FINANCE | OFFERINGS | ABNORMAL ACCRUALS | HETEROSKEDASTICITY | ACCRUAL ESTIMATION ERRORS | PERFORMANCE | Accruals
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2008, Volume 25, Issue 2, pp. 499 - 531
We examine the association between the existence and the magnitude of a fraudulent event that overstated earnings, nonfraudulent restatements of financial... 
BUSINESS, FINANCE | restatements | MANAGEMENT | QUALITY | earnings management | discretionary accruals | fraud | ESTIMATION ERRORS
Journal Article
Abacus, ISSN 0001-3072, 06/2018, Volume 54, Issue 2, pp. 154 - 180
The paper tests the assumptions underlying the inference‐in‐residuals method as an estimation framework for detecting and classifying suspects of earnings... 
Earnings management | Residuals | Accruals | Earnings quality | BUSINESS, FINANCE | REAL ACTIVITIES MANIPULATION | ACCRUAL ESTIMATION ERRORS | SIZE | AUDIT QUALITY | FEES | Economic models | Statistical methods | Estimating techniques
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2011, Volume 51, Issue 1, pp. 58 - 76
We document that the quality of earnings reported by politically connected firms is significantly poorer than that of similar non-connected companies. Our... 
M40 | G15 | Accruals quality | Political ties | M41 | Quality of information | MARKET | ACCRUAL ESTIMATION ERRORS | EARNINGS MANAGEMENT | PERFORMANCE | CORPORATE GOVERNANCE | CASH FLOWS | BUSINESS, FINANCE | INSTITUTIONS | FINANCE | ULTIMATE OWNERSHIP | ECONOMICS | EQUITY | M40 M41 G15 Quality of information Accruals quality Political ties | Universities and colleges
Journal Article
Journal Article
Journal of Financial Economics, ISSN 0304-405X, 08/2013, Volume 109, Issue 2, pp. 327 - 350
Prior research argues that a manager whose wealth is more sensitive to changes in the firm׳s stock price has a greater incentive to misreport. However, if the... 
Earnings management | Restatements | Equity incentives | Executive compensation | Misreporting | SEC enforcement actions | QUALITY | DETERMINANTS | ACCRUAL ESTIMATION ERRORS | PERFORMANCE | CORPORATE GOVERNANCE | OPTION COMPENSATION | BUSINESS, FINANCE | IMPACT | IRREGULARITIES | ECONOMICS | Corporate governance
Journal Article
Accounting Review, ISSN 0001-4826, 09/2018, Volume 93, Issue 5, pp. 165 - 186
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... 
Accruals | Cash-flow properties | Serial correlation in cash-flow changes | BUSINESS, FINANCE | accruals | cash-flow properties | QUALITY | EARNINGS MANAGEMENT | PERFORMANCE | ESTIMATION ERRORS | serial correlation in cash-flow changes
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 5/2012, Volume 50, Issue 2, pp. 275 - 334
This paper provides a new approach to test for accrual-based earnings management. Our approach exploits the inherent property of accrual accounting that any... 
Working capital | Economic models | Sales growth | Economic indicators | Financial management | Cash flow | Cash | Creative accounting | Modeling | Accounts receivable | BUSINESS, FINANCE | DECISIONS | QUALITY | MARKET VALUATION | ACCRUAL ESTIMATION ERRORS | PERFORMANCE | BONUS SCHEMES | REVERSAL | Studies | Earnings management | Accrual basis accounting | Accounting | Accruals | Correlated omitted variables
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 3/2008, Volume 46, Issue 1, pp. 53 - 99
Journal Article
Accounting Review, ISSN 0001-4826, 11/2016, Volume 91, Issue 6, pp. 1647 - 1670
Based on Lambert, Leuz, and Verrecchia's (2007) derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis... 
Tax avoidance | Cost of equity | Tax planning | IMPLIED COST | QUALITY | ACCRUAL ESTIMATION ERRORS | INFORMATION | EARNINGS | RISK | STOCK RETURNS | BUSINESS, FINANCE | EXPECTED RETURNS | tax avoidance | FINANCIAL CONSTRAINTS | cost of equity | FIRM | tax planning | Management | Methods | Cost of capital | Testing
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2005, Volume 39, Issue 2, pp. 295 - 327
We investigate whether investors price accruals quality, our proxy for the information risk associated with earnings. Measuring accruals quality ( ) as the... 
Capital markets | Accruals quality | Information risk | DISCLOSURE LEVEL | accruals quality | INFORMATION | RETURNS | EARNINGS | RISK | CASH FLOWS | capital markets | BUSINESS, FINANCE | COST | DISCRETIONARY ACCRUALS | ESTIMATION ERRORS | ECONOMICS | information risk | EQUITY | Securities | Finance | Investor relations | Studies | Risk | Earnings | Accruals | Quality
Journal Article
The Accounting Review, ISSN 0001-4826, 3/2010, Volume 85, Issue 2, pp. 695 - 717
Journal Article