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Information in Accruals About the Quality of Earnings

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References

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1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
2012Detecting Earnings Management3,821 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1992Valuation: Measuring and managing the value of companies2,261 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
1991Valuation: Measuring and Managing the Value of Companies.1,382 cited
1994Contrarian Investment, Extrapolation, and Risk1,354 cited
2013Financial statement analysis and security valuation1,250 cited
2001The Mispricing of Abnormal Accruals1,116 cited
2001Do Analysts and Auditors Use Information in Accruals?752 cited
2002Inventory Changes and Future Returns524 cited

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1999Errors in Estimating Accruals: Implications for Empirical Research365 cited

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2015Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement81 cited
2003Inside the 'Accrual Anomaly'61 cited
2008Earnings persistence, accruals and managerial share ownership52 cited
2010The accrual anomaly: Australian evidence52 cited
2019Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam47 cited
2004Why is the Accrual Anomaly Not Arbitraged Away?46 cited
2020Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information35 cited
2004The Impact of Earnings Management on the Value-Relevance of Financial Statement Information34 cited
2019Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies32 cited
2020Quantitative Corporate Finance30 cited
2002Earnings Quality and Auditor Independence: An Examination Using Non-Audit Fee Data30 cited
2021Investment in outside governance monitoring and real earnings management: evidence from an emerging market27 cited