Similar Search Results

Narrow search

Defining, measuring, and modeling accruals : a guide for researchers

Larson, Chad R.; Sloan, Richard G.; Zha Giedt, Jenny - In: Review of accounting studies 23 (2018) 3, pp. 827-871

Persistent link: https://www.econbiz.de/10011900437

When does forecasting GAAP earnings entail unreasonable effort?

Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013191165

Discussion of detecting earnings management : a new approach

Gerakos, Joseph - In: Journal of accounting research 50 (2012) 2, pp. 335-347

Persistent link: https://www.econbiz.de/10009552298

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/10009552302

Detecting Earnings Management : A New Approach

Dechow, Patricia - 2011

This paper provides a new approach to testing for accrual-based earnings management. Our approach exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. If the researcher has priors concerning the timing of...

Persistent link: https://www.econbiz.de/10013131824