PATRICIA M DECHOW
Biographic Data
| ID | 10711406 |
|---|---|
| NAME | PATRICIA M DECHOW |
| GIVEN NAMES | PATRICIA M |
| FAMILY NAME | DECHOW |
| SIGNATURE | DECHOW P M |
| AFFILIATIONS | University of Michigan |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1996 |
| LATEST PUBLICATION YEAR | 2002 |
| H-INDEX | 0 |
Causes and Consequences of Earnings Manipulation
This study investigates firms subject to accounting enforcement actions by the Securities and Exchange Commission for alleged violations of Generally Accepted Accounting Principles. We investigate: (i) the extent to which the alleged earnings manipulations can be explained by extant earnings management hypotheses; (ii) the relation between earnings manipulations and weaknesses in firms' internal governance structures; and (iii) the capital market…
The Quality of Accruals and Earnings
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows. We argue that the quality of accruals and earnings is decreasing in the magnitude of estimation error in accruals. …
No prominent works on this page.
Causes and Consequences of Earnings Manipulation
This study investigates firms subject to accounting enforcement actions by the Securities and Exchange Commission for alleged violations of Generally Accepted Accounting Principles. We investigate: (i) the extent to which the alleged earnings manipulations can be explained by extant earnings management hypotheses; (ii) the relation between earnings manipulations and weaknesses in firms' internal governance structures; and (iii) the capital market…
The Quality of Accruals and Earnings
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows. We argue that the quality of accruals and earnings is decreasing in the magnitude of estimation error in accruals. …
Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Corporate Finance and Governance (2 works) · Earnings (2 works) · Financial Reporting and Valuation Research (2 works) · Accrual (1 work) · Capital market (1 work) · Cash flow (1 work) · Commission (1 work)