메뉴 건너뛰기




Volumn 26, Issue 7-8, 1999, Pages 833-862

Systematic measurement error in the estimation of discretionary accruals: An evaluation of alternative modelling procedures

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0000335677     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00277     Document Type: Article
Times cited : (112)

References (38)
  • 2
    • 21344482133 scopus 로고
    • The timing of asset sales and earnings manipulation
    • Bartov, E. (1993), 'The Timing of Asset Sales and Earnings Manipulation', The Accounting Review, Vol. 68, pp. 840-55.
    • (1993) The Accounting Review , vol.68 , pp. 840-55
    • Bartov, E.1
  • 4
    • 0038405154 scopus 로고    scopus 로고
    • Earnings management using asset sales: An international study of countries allowing noncurrent asset revaluation
    • Black, E.L., K.F. Sellers and T.S. Manley (1998), 'Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation', Journal of Business, Finance & Accounting, Vol. 25, Nos 9 & 10 (November/December), pp. 1287-317.
    • (1998) Journal of Business, Finance & Accounting , vol.25 , Issue.9-10 NOVEMBER-DECEMBER , pp. 1287-317
    • Black, E.L.1    Sellers, K.F.2    Manley, T.S.3
  • 5
    • 0032116927 scopus 로고    scopus 로고
    • The influence of institutional investors on myopic R&D investment behavior
    • Bushee, B. (1998), 'The Influence of Institutional Investors on Myopic R&D Investment Behavior', The Accounting Review, Vol. 73, pp. 305-33.
    • (1998) The Accounting Review , vol.73 , pp. 305-33
    • Bushee, B.1
  • 6
    • 0038283148 scopus 로고    scopus 로고
    • Income smoothing and underperformance in initial public offerings
    • Chaney, P.K and C.M. Lewis (1998), 'Income Smoothing and Underperformance in Initial Public Offerings', Journal of Corporate Finance, Vol. 4, pp. 1-29.
    • (1998) Journal of Corporate Finance , vol.4 , pp. 1-29
    • Chaney, P.K.1    Lewis, C.M.2
  • 7
    • 33751066905 scopus 로고
    • Aggregation of test statistics: An evaluation of the evidence on the contracting and size hypotheses
    • Christie, A.A. (1990), 'Aggregation of Test Statistics: An Evaluation of the Evidence on the Contracting and Size Hypotheses', Journal of Accounting and Economics, Vol. 12, pp. 15-36.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 15-36
    • Christie, A.A.1
  • 8
    • 0012235835 scopus 로고    scopus 로고
    • Regression analysis in accounting disclosure studies
    • Cooke, T.E. (1998), 'Regression Analysis in Accounting Disclosure Studies', Accounting and Business Research, Vol. 28, pp. 209-24.
    • (1998) Accounting and Business Research , vol.28 , pp. 209-24
    • Cooke, T.E.1
  • 9
    • 0000087587 scopus 로고
    • 2 in small and moderate samples
    • 2 in Small and Moderate Samples', Journal of Econometrics, Vol. 35, pp. 253-66.
    • (1987) Journal of Econometrics , vol.35 , pp. 253-66
    • Cramer, J.S.1
  • 11
    • 0001499806 scopus 로고
    • Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
    • DeAngelo, L.E. (1986), 'Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders', The Accounting Review, Vol. 61, pp. 400-20.
    • (1986) The Accounting Review , vol.61 , pp. 400-20
    • DeAngelo, L.E.1
  • 12
    • 0011669666 scopus 로고
    • Managerial competition, information costs and corporate governance: The use of accounting performance measures in proxy contests
    • - (1988), 'Managerial Competition, Information Costs and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests', Journal of Accounting and Economics, Vol. 10, pp. 3-36.
    • (1988) Journal of Accounting and Economics , vol.10 , pp. 3-36
  • 13
    • 43949157969 scopus 로고
    • Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals
    • Dechow, P. (1994), 'Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals', Journal of Accounting and Economics, Vol. 18, pp. 3-42.
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 3-42
    • Dechow, P.1
  • 14
    • 8744297938 scopus 로고
    • Detecting earnings management
    • - R. Sloan and A. Sweeney (1995), 'Detecting Earnings Management', The Accounting Review, Vol. 70, pp. 193-226.
    • (1995) The Accounting Review , vol.70 , pp. 193-226
    • Sloan, R.1    Sweeney, A.2
  • 15
    • 0000628687 scopus 로고
    • Debt covenant violation and manipulation of accruals
    • DeFond, M. and J. Jiambalvo (1994), 'Debt Covenant Violation and Manipulation of Accruals', Journal of Accounting and Economics, Vol. 17, pp. 145-76.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-76
    • DeFond, M.1    Jiambalvo, J.2
  • 16
    • 77449131878 scopus 로고    scopus 로고
    • Do managers smooth income in anticipation of future earnings?
    • - and C. W. Park (1997), 'Do Managers Smooth Income in Anticipation of Future Earnings?' Journal of Accounting and Economics, Vol. 23, pp. 145-76.
    • (1997) Journal of Accounting and Economics , vol.23 , pp. 145-76
    • Park, C.W.1
  • 17
    • 84993067533 scopus 로고
    • Earnings management and corporate ownership structure: An examination of extraordinary item reporting
    • Dempsey, S.J., H.G. Hunt and N.W. Schroeder (1993), 'Earnings Management and Corporate Ownership Structure: An Examination of Extraordinary Item Reporting', Journal of Business, Finance & Accounting, Vol. 20, No. 4 (June), pp. 479-500.
    • (1993) Journal of Business, Finance & Accounting , vol.20 , Issue.4 JUNE , pp. 479-500
    • Dempsey, S.J.1    Hunt, H.G.2    Schroeder, N.W.3
  • 18
    • 84984230398 scopus 로고
    • Accounting choices of issuers of initial public offerings
    • Friedlan, J.M. (1994), 'Accounting Choices of Issuers of Initial Public Offerings', Contemporary Accounting Research, Vol. 11, pp. 1-32.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 1-32
    • Friedlan, J.M.1
  • 19
  • 20
    • 0002451619 scopus 로고    scopus 로고
    • A market-based evaluation of discretionary accrual models
    • Guay, W.R., S.P. Kothari and R.L. Watts (1996), 'A Market-Based Evaluation of Discretionary Accrual Models', Journal of Accounting Research, Vol. 34, pp. 83-105.
    • (1996) Journal of Accounting Research , vol.34 , pp. 83-105
    • Guay, W.R.1    Kothari, S.P.2    Watts, R.L.3
  • 21
    • 21844525574 scopus 로고
    • The value relevance of German accounting measures: An empirical analysis
    • Harris, T.S., M. Lang and H.P. Möller (1994), 'The Value Relevance of German Accounting Measures: An Empirical Analysis', Journal of Accounting Research, Vol. 32, pp. 187-209.
    • (1994) Journal of Accounting Research , vol.32 , pp. 187-209
    • Harris, T.S.1    Lang, M.2    Möller, H.P.3
  • 22
    • 46549101724 scopus 로고
    • The effect of bonus schemes of accounting decisions
    • Healy, P. (1985), 'The Effect of Bonus Schemes of Accounting Decisions', Journal of Accounting and Economics, Vol. 7, pp. 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.1
  • 24
    • 0002268547 scopus 로고
    • The economic consequences of accounting choice: Implications of costly contracting and monitoring
    • - and R. Leftwich (1983), 'The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring', Journal of Accounting and Economics, Vol. 5, pp. 77-117.
    • (1983) Journal of Accounting and Economics , vol.5 , pp. 77-117
    • Leftwich, R.1
  • 25
    • 16144366433 scopus 로고    scopus 로고
    • Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
    • Hunt, A., S.E. Moyer and T. Shevlin (1996), 'Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms', Journal of Accounting and Economics, Vol. 21, pp. 339-74.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 339-374
    • Hunt, A.1    Moyer, S.E.2    Shevlin, T.3
  • 26
    • 0018547187 scopus 로고
    • The use of rank transformation in regression
    • Iman, R.L., and J.W. Conover (1979), 'The Use of Rank Transformation in Regression', Technometrics, Vol. 21, pp. 499-509.
    • (1979) Technometrics , vol.21 , pp. 499-509
    • Iman, R.L.1    Conover, J.W.2
  • 27
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. (1991), 'Earnings Management During Import Relief Investigations', Journal of Accounting Research, Vol. 29, pp. 193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.1
  • 28
    • 0000167972 scopus 로고
    • Comments on Paul Healy: Evidence of the effect of bonus schemes on accounting procedures and accrual decisions
    • Kaplan, R.S. (1985), 'Comments on Paul Healy: Evidence of the Effect of Bonus Schemes on Accounting Procedures and Accrual Decisions', Journal of Accounting and Economics, Vol. 7, pp. 109-13.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 109-113
    • Kaplan, R.S.1
  • 29
    • 0002355614 scopus 로고
    • Earnings management from the provision of bad debts
    • McNichols, M. and G.P. Wilson (1988), 'Earnings Management From the Provision of Bad Debts', Journal of Accounting Research, Vol. 26, pp. 1-31.
    • (1988) Journal of Accounting Research , vol.26 , pp. 1-31
    • McNichols, M.1    Wilson, G.P.2
  • 30
    • 0010853951 scopus 로고
    • Ownership structure and inventory method choice
    • Niehaus, G.R. (1989), 'Ownership Structure and Inventory Method Choice', The Accounting Review, Vol. 64, pp. 269-84.
    • (1989) The Accounting Review , vol.64 , pp. 269-284
    • Niehaus, G.R.1
  • 31
    • 43949157366 scopus 로고
    • Earnings management preceding management buyout offers
    • Perry, S. and T. Williams (1994), 'Earnings Management Preceding Management Buyout Offers', Journal of Accounting and Economics, Vol. 18, pp. 157-81.
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 157-181
    • Perry, S.1    Williams, T.2
  • 34
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • Sloan, R. (1996), 'Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?', The Accounting Review, Vol. 71, pp. 289-315.
    • (1996) The Accounting Review , vol.71 , pp. 289-315
    • Sloan, R.1
  • 35
    • 2542456977 scopus 로고
    • Managerial ownership, accounting choices, and informativeness of earnings
    • Warfield, T.D., J.J. Wild and K.L. Wild (1995), 'Managerial Ownership, Accounting Choices, and Informativeness of Earnings', Journal of Accounting and Economics, Vol. 20, pp. 61-91.
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 61-91
    • Warfield, T.D.1    Wild, J.J.2    Wild, K.L.3
  • 36
    • 0000047027 scopus 로고
    • Positive accounting theory: A ten year perspective
    • Watts, R.L. and J. Zimmerman (1990), 'Positive Accounting Theory: A Ten Year Perspective', The Accounting Review, Vol. 65, pp. 131-56.
    • (1990) The Accounting Review , vol.65 , pp. 131-156
    • Watts, R.L.1    Zimmerman, J.2
  • 38
    • 0012682592 scopus 로고    scopus 로고
    • The determinants of managerial accounting policy choice: Further evidence for the U.K.
    • Young, S. (1998), 'The Determinants of Managerial Accounting Policy Choice: Further Evidence for the U.K.', Accounting and Business Research, Vol. 28, pp. 131-43.
    • (1998) Accounting and Business Research , vol.28 , pp. 131-143
    • Young, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.