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Empirical research on accounting choice

Fields, Thomas D.; Lys, Thomas Z.; Vincent, Linda - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 255-307

Persistent link: https://www.econbiz.de/10005492831

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 33 (2002) 1, pp. 1-1

Persistent link: https://www.econbiz.de/10005492887

Internet downturn: finding valuation factors in Spring 2000

Keating, Elizabeth K.; Lys, Thomas Z.; Magee, Robert P. - In: Journal of Accounting and Economics 34 (2003) 1-3, pp. 189-236

Persistent link: https://www.econbiz.de/10005492928

Editorial data

Kothari, S. P.; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 29 (2000) 3, pp. i-i

Persistent link: https://www.econbiz.de/10005492940

Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows

Badertscher, Brad A.; Collins, Daniel W.; Lys, Thomas Z. - In: Journal of Accounting and Economics 53 (2012) 1, pp. 330-352

Using a sample of restatement firms and a meet-or-beat model to classify firms as making discretionary accounting choices for opportunistic meet-or-beat (OP-MB) reasons, we show that originally reported earnings and accrual components are less predictive of future cash flows relative to the...

Persistent link: https://www.econbiz.de/10010572424