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Abacus, ISSN 0001-3072, 06/2018, Volume 54, Issue 2, pp. 136 - 153
This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings... 
Earnings management | Discretionary accruals | BUSINESS, FINANCE | QUALITY | Analysis | Financial misrepresentations | Enforcement | Inappropriateness | Accruals | Influence | Econometrics | Earnings | Discretion | Auditing
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 ( AQ) 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
Journal of Accounting and Economics, ISSN 0165-4101, 2005, Volume 39, Issue 1, pp. 163 - 197
Journal Article
Journal Article
Accounting Horizons, ISSN 0888-7993, 03/2010, Volume 24, Issue 1, pp. 25 - 39
SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior... 
EMPIRICAL-ANALYSIS | ACHIEVEMENT | BUSINESS, FINANCE | INDEPENDENCE | DECISION-MAKING | EARNINGS MANAGEMENT | INVESTMENT | DISCRETIONARY ACCRUALS | ESTIMATION ERRORS | RISK-AVERSION | CONFIDENCE | Practice | Accrual basis accounting | Chief financial officers | Gender studies | Quality management | Studies | Gender differences | Accruals
Journal Article
The Accounting Review, ISSN 0001-4826, 7/2001, Volume 76, Issue 3, pp. 357 - 373
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 11/2013, Volume 56, Issue 2-3, pp. 190 - 211
We examine how the criteria for choosing estimation samples affect the ability to detect discretionary accruals, using several variants of the Jones (1991)... 
Earnings management | Discretionary accruals models | Peer firms | Discretionary accruals | BUSINESS, FINANCE | FIRMS | ECONOMICS
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 10/2016, Volume 43, Issue 9-10, pp. 1095 - 1120
This study examines whether firms engage in accruals management to beat the zero earnings benchmark from the perspective of earnings per share (EPS). Based on... 
zero net income benchmark | zero EPS benchmark | earnings benchmark | accruals management | ANALYSTS FORECASTS | EARNINGS MANAGEMENT | PERFORMANCE | INFORMATION | THRESHOLDS | BUSINESS, FINANCE | ANNUAL BONUS | TARGETS | DISCRETIONARY ACCRUALS | EXPECTATIONS | AUDIT QUALITY | Business schools
Journal Article
Accounting Review, ISSN 0001-4826, 03/2017, Volume 92, Issue 2, pp. 183 - 219
Economics challenge the specification of discretionary accrual models. Since rent-seeking firms pursue differentiated business strategies, firms in the same... 
Earnings management | Abnormal accruals | Earnings quality | QUALITY | abnormal accruals | earnings quality | CASH FLOWS | MARKET-BASED EVALUATION | BUSINESS, FINANCE | DECISIONS | DETECTING EARNINGS MANAGEMENT | earnings management | MODELS | DISCRETIONARY ACCRUALS | ESTIMATION ERRORS | BONUS SCHEMES | Accrual basis accounting | Evaluation | Financial statements
Journal Article
The Accounting Review, ISSN 0001-4826, 10/2004, Volume 79, Issue 4, pp. 1095 - 1118
Journal Article
Journal of Business Ethics, ISSN 0167-4544, 7/2018, Volume 150, Issue 4, pp. 1187 - 1198
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2000, Volume 30, Issue 3, pp. 421 - 452
Journal Article