Discussion of a market-based evaluation of discretionary accrual models

Journal of Accounting Research

Volumn 34, Issue SUPPL., 1996, Pages 107-115

  Healy, Paul ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0002451621     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491428     Document Type: Article

References (11)

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4. DECHOW, P.; R. SLOAN, AND J. SABINO. "Implications of Nondiscretionary Accruals for Earnings Management and Market-Based Research." Working paper, University of Pennsylvania, 1996.
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6. _. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC." Contemporary Accounting Research 13 (1996): 1-36.
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10. SLOAN, R. "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?" The Accounting Review 71 (1996): 289-316.
11. THOMAS, J., AND X. ZHANG. "Identifying Unexpected Accruals: A Comparison of Current Approaches." Working paper, Columbia University, 1996.