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Evaluating the specification and power of discretionary accruals models in Kuwait
16 references·0 citing·27 second hop
Evaluating the specification and power of discretionary accruals models in Kuwait (2008)Evaluating the specification and power of…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Identifying unexpected accruals: a comparison of current approaches (2000)Identifying unexpected accrua…Detecting earnings management using cross-sectional abnormal accruals models (2000)Detecting earnings management…Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures (1999)Systematic Measurement Error …On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management (1999)Cross-sectional estimation of…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Estimating Abnormal Accruals for Detection of Earnings Management (1996)Estimating Abnormal Accruals …A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management and the Corporate Alternative Minimum Tax (1992)Earnings Management and the C…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Capital markets research in accounting (2001)Board, audit committee, culture and earnings management: Malaysian evidence (2006)Investor Psychology and Security Market Under‐ and Overreactions (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

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  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
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  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2000Detecting earnings management using cross-sectional abnormal accruals models384 cited

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  • 1999Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management210 cited
  • 1999Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures194 cited
  • 2000Identifying unexpected accruals: a comparison of current approaches178 cited
  • 1992Earnings Management and the Corporate Alternative Minimum Tax147 cited
  • 1996Estimating Abnormal Accruals for Detection of Earnings Management33 cited
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