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The pricing of discretionary accruals · Study

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ArticleThe pricing of discretionary accruals

K.R. Subramanyam1996

Article1996

The pricing of discretionary accruals

K.R. Subramanyam

1,662 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 1,662 citations exist upstream.

References

1980Agency Problems and the Theory of the Firm 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1985Positive Accounting Theory 2012Detecting Earnings Management 1985Dividend Policy under Asymmetric Information 1985The effect of bonus schemes on accounting decisions 1979Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy

Cited by

2005Performance matched discretionary accrual measures 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2002Audit committee, board of director characteristics, and earnings management 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1998The Effect of Audit Quality on Earnings Management*2005The market pricing of accruals quality 2010The financial reporting environment: Review of the recent literature 2001Capital markets research in accounting

Details

Year1996

Typearticle

Published1996-08-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations1,662

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/s0165-4101(96)00434-x

openalex_workW2055549572

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