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Detecting Earnings Management: A New Approach

DECHOW, PATRICIA M.; HUTTON, AMY P.; KIM, JUNG HOON; … - In: Journal of Accounting Research 50 (2012) 2, pp. 275-334

Persistent link: https://www.econbiz.de/10010544051

Implied Equity Duration : A Measure of Pandemic Shutdown Risk

DECHOW, PATRICIA M.; ERHARD, RYAN D.; SLOAN, RICHARD G.; … - In: Journal of Accounting Research 59 (2021) 1, pp. 243-281

Persistent link: https://www.econbiz.de/10012536370

The Persistence and Pricing of the Cash Component of Earnings

DECHOW, PATRICIA M.; RICHARDSON, SCOTT A.; SLOAN, RICHARD G. - In: Journal of Accounting Research 46 (2008) 3, pp. 537-566

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>Prior research shows that the cash component of earnings is more persistent than the accrual component. We decompose the cash component into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/distributions to equity. We find that the higher...

Persistent link: https://www.econbiz.de/10005140086

Detecting Earnings Management: A New Approach

DECHOW, PATRICIA M.; HUTTON, AMY P.; KIM, JUNG HOON; … - In: Journal of accounting research 50 (2012) 2, pp. 275-335

Persistent link: https://www.econbiz.de/10009962438

Predicting Material Accounting Misstatements*

DECHOW, PATRICIA M.; GE, WEILI; LARSON, CHAD R.; SLOAN, … - In: Contemporary accounting research : a journal of the … 28 (2011) 1, pp. 17-83

Persistent link: https://www.econbiz.de/10008877153