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Research Design Issues in Studies Using Discretionary Accruals · Study

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ArticleResearch Design Issues in Studies Using Discretionary Accruals

Maureen F. McNichols2018

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Articlegreen2018

Research Design Issues in Studies Using Discretionary Accruals

Maureen F. McNichols · Stephen R. Stubben

58 citations·0/0 files stored·Abacus

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

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

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2005La investigación sobreEarnings Managementsarticle · 25 shared references 2013Corporate Governance And Earnings Management: A Survey Of Literaturearticle · 22 shared references 2010Discretionary Revenues as a Measure of Earnings Managementarticle · 20 shared references 2023Detecting Earnings Managementthesis · 20 shared references 2014How has the financial crisis affected earnings management? A European studyarticle · 19 shared references 2021Accruals earnings management proxies: Prudent business decisions or earnings manipulation?article · 18 shared references

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Year2018

Typearticle

Published2018-01-01

VenueAbacus

ISSN-L0001-3072

Languageen

Citations58

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/abac.12128

openalex_workW2805410108

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