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Discussion of a market-based evaluation of discretionary accrual models

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  • Healy, P

Abstract

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Suggested Citation

  • Healy, P, 1996. "Discussion of a market-based evaluation of discretionary accrual models," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 107-115.
    • Handle: RePEc:bla:joares:v:34:y:1996:i::p:107-115
    DOI: http://hdl.handle.net/10.2307/2491428
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    Citations

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    Cited by:

    1. Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, vol. 23(1), pages 10-17.
    2. Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023. "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, vol. 60(C).
    3. Liona Lai & Henry Tam, 2017. "Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms," Review of Quantitative Finance and Accounting, Springer, vol. 48(3), pages 789-818, April.
    4. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
    5. Sudip Datta & Mai Iskandar‐Datta & Vivek Singh, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, John Wiley & Sons, vol. 23(1), pages 10-17, January.
    6. Baljit K. Sidhu & CHUAN YU, 2021. "Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 421-467, September.
    7. Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica, 2017. "An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain," The International Journal of Accounting, Elsevier, vol. 52(3), pages 251-261.
    8. José António Moreira & Peter F. Pope, 2006. "Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models," CEF.UP Working Papers 0604, Universidade do Porto, Faculdade de Economia do Porto.
    9. Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2005. "The market pricing of accruals quality," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 295-327, June.
    10. Martin F. Grace & J. Tyler Leverty, 2010. "Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 21-49, March.
    11. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    12. Ryan D. Guggenmos & Kristina Rennekamp & Kathy Rupar & Sean Wang, 2022. "The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1915-1945, December.
    13. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    14. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    15. Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December.
    16. Vasiliki Athanasakou & Norman Strong & Martin Walker, 2009. "Earnings management or forecast guidance to meet analyst expectations?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 3-35.
    17. José A. C. Moreira, 2006. "Discretionary Accruals: The Measurement Error Induced By Conservatism," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 115-125.
    18. Jinhan Pae, 2005. "Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals," Review of Quantitative Finance and Accounting, Springer, vol. 24(1), pages 5-22, January.
    19. Berrill, Jenny & Campa, Domenico & O'Hagan-Luff, Martha, 2021. "Firm diversification and earnings management strategies: European evidence," International Review of Financial Analysis, Elsevier, vol. 78(C).
    20. Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
    21. Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015. "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 222-234.
    22. Bikki Jaggi & Alessandra Allini & Raffaela Casciello & Fiorenza Meucci, 2022. "Firm life cycle stages and earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1019-1049, October.
    23. Campa, Domenico & Hajbaba, Amir, 2016. "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 56-64.

    More about this item

    Keywords

    Discretionary accrual models; Managerial discretion; Earnings; Return-earnings component regressions;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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