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Identifying the roles of accounting accruals in corporate financial reporting

Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159

Persistent link: https://www.econbiz.de/10014584590

Corporate suppliers and customers and accounting conservatism

Hui, Kai Wai; Klasa, Sandy; Yeung, Ping Eric - In: Journal of accounting & economics 53 (2012) 1/2, pp. 115-135

Persistent link: https://www.econbiz.de/10009512835

The impact of conservatism on management earnings forecasts

Hui, Kai Wai; Matsunaga, Steven R.; Morse, Dale C. - In: Journal of accounting & economics 47 (2009) 3, pp. 192-207

Persistent link: https://www.econbiz.de/10003861698

Corporate Suppliers and Customers and Accounting Conservatism

Hui, Kai Wai; Klasa, Sandy; Yeung, P. Eric - 2011

We argue that a firm’s suppliers and customers prefer it to account more conservatively due to information asymmetry and these stakeholders’ asymmetric payoffs with respect to the firm’s performance. We predict that a firm meets this demand for accounting conservatism when suppliers or...

Persistent link: https://www.econbiz.de/10014206791

Understanding earnings quality : a review of the proxies, their determinants and their consequences

Dechow, Patricia M.; Ge, Weili; Schrand, Catherine - In: Journal of accounting & economics 50 (2010) 2/3, pp. 344-401

Persistent link: https://www.econbiz.de/10008810009

Fair value accounting and gains from asset securitizations : a convenient earnings management tool with compensation side-benefits

Dechow, Patricia M.; Myers, Linda A.; Shakespeare, Catherine - In: Journal of accounting & economics 49 (2010) 1/2, pp. 2-25

Persistent link: https://www.econbiz.de/10003947386

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

The effect of accrual heterogeneity on accrual quality inferences

Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273

Persistent link: https://www.econbiz.de/10013418993