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Performance Matched Discretionary Accrual Measures · Study

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PreprintPerformance Matched Discretionary Accrual Measures

S.P. Kothari2001

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Preprintgreen2001

Performance Matched Discretionary Accrual Measures

S.P. Kothari · Andrew J. Leone · Charles E. Wasley

1,420 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1963Experimental and Quasi-Experimental Designs for Research 1973Risk, Return, and Equilibrium: Empirical Tests 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2012Detecting Earnings Management 2003Conservatism in Accounting Part I: Explanations and Implications

Cited by

2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets 2010The quality of accounting information in politically connected firms 2005Internal governance structures and earnings management 2003Earnings Management: New Evidence Based on Deferred Tax Expense 2010CFOs and CEOs: Who have the most influence on earnings management?

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Details

Year2001

Typepreprint

Published2001-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations1,420

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.264859

openalex_workW2149662459

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2018

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