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The role of accrual estimation errors to determine accrual and earnings quality
16 references·1 citing·24 second hop
The role of accrual estimation errors to determine accrual and earnings quality (2016)The role of accrual estimation errors to …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…Accounting Quality and Firm-Level Capital Investment (2006)Accounting Quality and Firm-L…The market pricing of accruals quality (2005)The market pricing of accrual…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Equity Valuation Using Multiples (2002)Equity Valuation Using Multip…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…The relation between earnings and cash flows (1998)The relation between earnings…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…IFRS experience and earnings quality in the GCC region (2022)IFRS experience and earnings …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)The economic implications of corporate financial reporting (2005)Capital markets research in accounting (2001)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2005The market pricing of accruals quality3,101 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
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2006Accounting Quality and Firm-Level Capital Investment1,103 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2001Accruals and the Prediction of Future Cash Flows

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925 cited
  • 2002Equity Valuation Using Multiples738 cited
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    • 2022IFRS experience and earnings quality in the GCC region20 cited