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Review of Quantitative Finance and Accounting, ISSN 0924-865X, 04/2019, pp. 1 - 48
Earnings management research often uses discretionary accruals from Jones-type models. These models assume a linear relation between sales changes and... 
Earnings
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 07/2013, Volume 56, Issue 1, pp. 40 - 56
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2010, Volume 50, Issue 2, pp. 344 - 401
Researchers have used various measures as indications of “earnings quality” including persistence, accruals, smoothness, timeliness, loss avoidance, investor... 
Earnings management | Survey | Review | Earnings quality | TIME-SERIES PROPERTIES | NONAUDIT SERVICES | CORPORATE GOVERNANCE | CASH FLOWS | INVENTORY ACCOUNTING METHODS | BUSINESS, FINANCE | LOAN LOSS PROVISIONS | DEFERRED TAX ASSETS | VALUE-RELEVANCE | ECONOMICS | INTERNAL CONTROL DEFICIENCIES | VOLUNTARY DISCLOSURE | Earnings quality Earnings management Review Survey
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 08/2018, Volume 66, Issue 1, pp. 46 - 66
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Journal of Accounting and Economics, ISSN 0165-4101, 2009, Volume 47, Issue 1, pp. 160 - 181
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Journal of International Financial Management & Accounting, ISSN 0954-1314, 10/2018, Volume 29, Issue 3, pp. 312 - 338
Journal Article