Understanding earnings quality
A review of the proxies, their determinants and their consequences
Dados Bibliográficos
| ID | 23317882 |
|---|---|
| Autores | Patricia Dechow (0000-0002-4072-173X, University of California, Berkeley), Weili Ge (0000-0003-2379-9794, University of Washington), Catherine Schrand, Catherine M Schrand (0000-0003-2439-2494, University of Pennsylvania, autor correspondente) |
| Ano | 2010 |
| Volume | 50 |
| Fascículo | 2-3 |
| Páginas | 344-401 |
| Data de publicação | 2010-12-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Journal of Accounting and Economics (JOURNAL) |
| Identificadores do periódico | ISSN: 0165-4101 • E-ISSN: 1879-1980 |
| Editora | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.jacceco.2010.09.001 |
| OpenAlex | W3124321936 |
| Idioma | EN |
| Citações recebidas | 40 |
| Referências citadas | 443 |
Accrual · Business · Context (archaeology) · Earnings · Earnings quality · Econometrics · Economics · Enforcement · Measure (data warehouse) · Point (geometry) · Quality (philosophy) · Smoothness · Accounting · Auditing, Earnings Management, Governance · Computer Science · Corporate Finance and Governance · Financial Reporting and Valuation Research
Do auditor and CFO gender matter to earnings quality? Evidence from Sweden
Relação entre a responsabilidade social corporativa e o gerenciamento de resultados
Mandatory CSR and sustainability reporting
A review of archival auditing research
Earnings management reactions to key audit matters
On the Link Among Earnings Management, Agency Costs, and Earnings Persistence
Financial structure and earnings manipulation activities in China
Is Mediation a Shortcut to Deter Financial Fraud? Evidence from the Mediation Scheme in China
Individual Auditor Social Responsibility and Audit Quality
Corporate Social Responsibility, Related Party Transaction and Earnings Management
Stretched Too Thin? Multi-Office Assignments and Earnings Management from a Within-Partner Perspective
Audit Partner Gender, Leadership and Ethics
Contaminated Heart
Time is of the Essence
Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals
Water disclosure and financial reporting quality for social changes
Gerenciamento de resultados e ciclo eleitoral em municípios brasileiros
Why are not men and women more alike? Gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Uniformity as response to soft law
Forensic Accounting
Microeconomic effects of designating National Forest Cities
Public Pension Governance and Opportunistic Accounting Choice
Properties of accrual accounts in public sector entities
Earnings management in local governments under a soft control regime
Earnings management in public-sector organizations
Financial statement comparability and earnings management under alternative standards
CEO Pay Contracts and IFRS Reconciliations
The Sheep Watching the Shepherd
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context
The Improbability of Fraud in Accounting for Derivatives
Internal Controls in Family-Owned Firms
The Effect of Tax Authority Enforcement on Earnings Informativeness
Enforcement, Managerial Discretion, and the Informativeness of Accruals
Building on Sand? Third-Party Sustainability Measures in the Business Literature
Environmental Protection Taxes and Earnings Management
Independent director interlocks
European SMEs’ growth
Firm growth and financial constraints
Economic Theories of Accounting
Do Better-Performing Nongovernmental Organizations Report More Accurately? Evidence from Financial Accounts in Uganda
The Quality of Accruals and Earnings
Earnings management to avoid earnings decreases and losses
Audit committee, board of director characteristics, and earnings management
Annual report readability, current earnings, and earnings persistence
Performance matched discretionary accrual measures
The effect of bonus schemes on accounting decisions
The Cost to Firms of Cooking the Books
How does financial reporting quality relate to investment efficiency?
Causes and Consequences of Earnings Manipulation
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Theory of the firm
Micromotives and Macrobehavior
Identifying Conditional Conservatism
Capital and Rates of Return in Manufacturing Industries
Cultural Biases in Economic Exchange
Construct validity in psychological tests
| Obras citantes distintas | 40 |
|---|---|
| Citações por ano | 2,67 |
| Intervalo de citações | 2011 - 2026 (16) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 38 |