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Earnings Quality · Study

ArticleShelves

ArticleEarnings Quality

Katherine Schipper2003

Article2003

Earnings Quality

Katherine Schipper · Linda Vincent

604 citations·0/0 files stored·Accounting Horizons

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 604 citations exist upstream.

References

1991Earnings Management During Import Relief Investigations 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 1997Earnings management to avoid earnings decreases and losses 1999Earnings Management to Exceed Thresholds 1994Accounting earnings and cash flows as measures of firm performance 2001The relevance of the value relevance literature for financial accounting standard setting: another view

Cited by

2010Implications for GAAP from an analysis of positive research in accounting 2007Getting to the Bottom Line: An Exploration of Gender and Earnings Quality 2013A new measure of accounting quality 2011Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity 2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly 2012Office Size of Big 4 Auditors and Client Restatements 2005The introduction of International Accounting Standards in Europe: Implications for international convergence 2010The Influence of Family Ownership on the Quality of Accounting Information

Details

Year2003

Typearticle

Published2003-01-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations604

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2308/acch.2003.17.s-1.97

openalex_workW4249869587

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