SStudyAcademic Library

Dashboard Shelves Open access My library Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Estimation sample selection for discretionary accruals models · Study

ArticleShelves

ArticleEstimation sample selection for discretionary accruals models

Frank Ecker2013

Article2013

Estimation sample selection for discretionary accruals models

Frank Ecker · Jennifer Francis · Per Mikael Olsson · Katherine Schipper

118 citations·0/0 files stored·Journal of Accounting and Economics

No readable copy stored yet — this record is metadata only.

Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Citations in this library

Stored only when both papers are in the corpus — 118 citations exist upstream.

References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1985The effect of bonus schemes on accounting decisions 1994Debt covenant violation and manipulation of accruals 2011The effects of bonus schemes on accounting decisions 2011Predicting Material Accounting Misstatements*2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Cited by

2017Defining, Measuring and Modeling Accruals: A Guide for Researchers 2019Improving the measures of real earnings management 2014Analysts’ choice of peer companies 2023Detecting Earnings Management 2017Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective 2017Integrated reporting: Is it the last piece of the accounting disclosure puzzle?2015On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals 2014Political Connections and Accounting Quality under High Expropriation Risk

Details

Year2013

Typearticle

Published2013-08-05

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations118

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2013.07.001

openalex_workW2031835239

Links

Imported from OpenAlex (CC0) — nothing here is generated.