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Journal of Accounting Research
Volumn 50, Issue 2, 2012, Pages 335-347
Discussion of Detecting Earnings Management: A New Approach
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Indexed keywords

EID: 84859846006     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2012.00452.x     Document Type: Note
Times cited : (45)
References (14)
  • 1
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    • Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
    • Baber, W.; S. Kang ; and Y. Li Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint. The Accounting Review 86 (2011): 1189-211.
    • (2011) The Accounting Review , vol.86 , pp. 1189-1211
    • Baber, W.1    Kang, S.2    Li, Y.3
  • 2
    • 0036997124 scopus 로고    scopus 로고
    • The Quality of Accruals and Earnings: The Role of Accual Estimation Error
    • Dechow, P., and I. Dichev The Quality of Accruals and Earnings: The Role of Accual Estimation Error. The Accounting Review 77 (2002): 35-59.
    • (2002) The Accounting Review , vol.77 , pp. 35-59
    • Dechow, P.1    Dichev, I.2
  • 5
    • 46549101724 scopus 로고
    • The Effect of Bonus Schemes on Accounting Decisions
    • Healy, P. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics 7 (1985): 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.1
  • 6
    • 0036004049 scopus 로고    scopus 로고
    • Errors in Estimating Accruals: Implications for Empirical Research
    • Hribar, P., and D. Collins Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research 40 (2002): 105-34.
    • (2002) Journal of Accounting Research , vol.40 , pp. 105-134
    • Hribar, P.1    Collins, D.2
  • 7
    • 35248870116 scopus 로고    scopus 로고
    • The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
    • Hribar, P., and C. Nichols The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Journal of Accounting Research 45 (2007): 1017-53.
    • (2007) Journal of Accounting Research , vol.45 , pp. 1017-1053
    • Hribar, P.1    Nichols, C.2
  • 8
    • 0000862461 scopus 로고
    • Earnings Management During Import Relief Investigations
    • Jones, J. Earnings Management During Import Relief Investigations. Journal of Accounting Research 29 (1991): 193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.1
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    • 0036990780 scopus 로고    scopus 로고
    • Discussion of The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review
    • McNichols, M. Discussion of The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review 77 (2002): 61-69.
    • (2002) , vol.77 , pp. 61-69
    • McNichols, M.1
  • 11
    • 0002355614 scopus 로고
    • Evidence of Earnings Management from the Provision for Bad Debts
    • McNichols, M., and P. Wilson Evidence of Earnings Management from the Provision for Bad Debts. Journal of Accounting Research 26 (1988): 1-31.
    • (1988) Journal of Accounting Research , vol.26 , pp. 1-31
    • McNichols, M.1    Wilson, P.2
  • 12
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    • An Accrual Balance Approach to Assessing Accrual Quality." Working paper, University of Michigan
    • White, H. An Accrual Balance Approach to Assessing Accrual Quality." Working paper, University of Michigan, 2009.
    • (2009)
    • White, H.1
  • 13
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    • Asssessing Earnings Quality: U.S. and International Evidence." Working paper, University of Miami
    • Wysocki, P. Asssessing Earnings Quality: U.S. and International Evidence." Working paper, University of Miami, 2009.
    • (2009)
    • Wysocki, P.1
  • 14
    • 84859829575 scopus 로고    scopus 로고
    • Measure of Intentional Manipulation: A Structural Approach." Working paper, Stanford University
    • Zakolyukina, A. Measure of Intentional Manipulation: A Structural Approach." Working paper, Stanford University, 2011.
    • (2011)
    • Zakolyukina, A.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.