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A Market-Based Evaluation of Discretionary-Accrual Models

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Cited by:

  1. Gibson, Rajna & Sohn, Matthias & Tanner, Carmen & Wagner, Alexander F., 2021. "Earnings Management and Managerial Honesty: The Investors' Perspectives," LawFin Working Paper Series 7, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  2. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  3. W. M. McInnes, 2002. "An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 387-418.
  4. Aida Boudabbous Gassara & Ezzeddine Abaoub, 2007. "La Gestion Des Resultats Lors Des Introductions En Bourse Est Elle Informative ?," Post-Print halshs-00543206, HAL.
  5. Husam Aldamen & Keith Duncan, 2013. "Pricing of innate and discretionary accruals in Australian debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 31-53, March.
  6. Francis, Jennifer, 2001. "Discussion of empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 309-319, September.
  7. Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023. "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, vol. 60(C).
  8. Julia Sawicki & Keshab Shrestha, 2014. "Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 926-949, September.
  9. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
  10. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
  11. 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.
  12. Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan, 2020. "Using a hidden Markov model to measure earnings quality," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  13. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
  14. Yongtao Hong & Fariz Huseynov & Sabuhi Sardarli & Wei Zhang, 2020. "Bank earnings management and analyst coverage: evidence from loan loss provisions," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 29-54, July.
  15. Tobias Svanstr�m, 2013. "Non-audit Services and Audit Quality: Evidence from Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(2), pages 337-366, June.
  16. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
  17. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
  18. Mohd Mohid Rahmat & Kamran Ahmed & Gerald J. Lobo, 2020. "Related Party Transactions, Value Relevance and Informativeness of Earnings: Evidence from Four Economies in East Asia," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-42, March.
  19. Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012. "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 185-204.
  20. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
  21. Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin, 2022. "Earnings management in the short- and long-term post-regulation periods," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 217-244, January.
  22. Juan L. Gandía & David Huguet, 2021. "Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs," SAGE Open, , vol. 11(4), pages 21582440211, October.
  23. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  24. Petro Lisowsky & Leslie Robinson & Andrew Schmidt, 2013. "Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 583-629, June.
  25. Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish, 2018. "Exploring the manipulation toolkit: the failure of Doral Financial Corporation," Applied Economics, Taylor & Francis Journals, vol. 50(2), pages 157-171, January.
  26. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
  27. Hung, Chi-Hsiou D. & Jiang, Yuxiang & Liu, Frank Hong & Tu, Hong, 2018. "Competition or manipulation? An empirical evidence of determinants of the earnings persistence of the U.S. banks," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 442-454.
  28. Wulung Li, 2021. "The role of accounting quality in corporate liquidity management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2631-2670, June.
  29. Sami, Heibatollah & Zhou, Haiyan, 2008. "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China," The International Journal of Accounting, Elsevier, vol. 43(2), pages 139-169.
  30. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
  31. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  32. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
  33. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  34. Yousef Jahmani & Suman Niranjan & Susanne Toney, 2016. "Earnings Management in Recession and Recovery Periods," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 10(2), pages 264-280, May.
  35. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
  36. Chang, Kiyoung & Kang, Eun & Li, Ying, 2016. "Effect of institutional ownership on dividends: An agency-theory-based analysis," Journal of Business Research, Elsevier, vol. 69(7), pages 2551-2559.
  37. Yan Xiong & Haiyan Zhou & Sanjay Varshney, 2010. "The economic profitability of pre-IPO earnings management and IPO underperformance," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 34(3), pages 229-256, July.
  38. Allayannis, George & Simko, Paul J., 2022. "Discretionary earnings smoothing, credit quality, and firm value," Journal of Banking & Finance, Elsevier, vol. 140(C).
  39. Christopher Armstrong & George Foster & Daniel Taylor, 2016. "Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?," Management Science, INFORMS, vol. 62(5), pages 1316-1338, May.
  40. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-20, June.
  41. Jennifer Yin & Steven Balsam & Afshad Irani, 2009. "Impact of Job Complexity and Performance on CFO Compensation," Working Papers 0097, College of Business, University of Texas at San Antonio.
  42. Chanchal Chatterjee, 2020. "Board Quality and Earnings Management: Evidence from India," Global Business Review, International Management Institute, vol. 21(5), pages 1302-1324, October.
  43. Lanouar Charfeddine, 2012. "Income Smoothing and CEO Job Security," Information Management and Business Review, AMH International, vol. 4(3), pages 95-106.
  44. 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.
  45. Hyunjung Choi & Jungeun Cho, 2021. "Related-Party Transactions, Chaebol Affiliations, and the Value of Cash Holdings," Sustainability, MDPI, vol. 13(2), pages 1-13, January.
  46. repec:rim:rimwps:46-07 is not listed on IDEAS
  47. Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
  48. Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan, 2006. "Earnings management around employee stock option reissues," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 173-200, April.
  49. Ricardo Luiz Menezes da Silva & Paula Carolina Ciampaglia Nardi & Maisa de Souza Ribeiro, 2015. "Earnings Management and Valuation of Biological Assets," Brazilian Business Review, Fucape Business School, vol. 12(4), pages 1-26, June.
  50. Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011. "Information in balance sheets for future stock returns: Evidence from net operating assets," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 269-282.
  51. Röell, Ailsa & Peng, Lin & Tang, Hongfei, 2016. "CEO Incentives: Measurement, Determinants, and Impact on Performance," CEPR Discussion Papers 11417, C.E.P.R. Discussion Papers.
  52. Roger C.Y. Chen & Shih‐Wei Hung, 2021. "Exploring the impact of corporate social responsibility on real earning management and discretionary accruals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 333-351, January.
  53. Sung Kwon & Qin Yin & Jongsoo Han, 2006. "The effect of differential accounting conservatism on the “over-valuation” of high-tech firms relative to low-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 27(2), pages 143-173, September.
  54. Florian Eugster & Alexander F. Wagner, 2021. "Earning investor trust: The role of past earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 269-307, January.
  55. Philip Gray & Ping-Sheng Koh & Yen H Tong, 2009. "Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1-2), pages 51-72.
  56. Bikki Jaggi & Chen-lung Chin & Hsiou-wei William Lin & Picheng Lee, 2006. "Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 275-299, May.
  57. Peter Baxter & Julie Cotter, 2009. "Audit committees and earnings quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 267-290, June.
  58. Steven Balsam, 1998. "Discretionary Accounting Choices and CEO Compensation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 229-252, September.
  59. 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.
  60. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
  61. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
  62. Farshid Navissi, 1999. "Earnings Management under Price Regulation," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 281-304, June.
  63. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
  64. Antonia Botsari & Geoff Meeks, 2008. "Do Acquirers Manage Earnings Prior to a Share for Share Bid?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 633-670, June.
  65. Rangan, Srinivasan, 1998. "Earnings management and the performance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 101-122, October.
  66. Pornsit Jiraporn, 2005. "An empirical analysis of corporate takeover defences and earnings management: evidence from the US," Applied Financial Economics, Taylor & Francis Journals, vol. 15(5), pages 293-303.
  67. DeFond, Mark L. & Park, Chul W., 1997. "Smoothing income in anticipation of future earnings," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 115-139, July.
  68. Wan, Huishan, 2013. "Does incorporating non-linearity into discretionary accrual models improve their performance?," Advances in accounting, Elsevier, vol. 29(1), pages 85-96.
  69. 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.
  70. Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
  71. Patricia M. Dechow & Amy P. Hutton & Jung Hoon Kim & Richard G. Sloan, 2012. "Detecting Earnings Management: A New Approach," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 275-334, May.
  72. Kevin Holland & Richard Jackson, 2004. "Earnings management and deferred tax," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 101-123.
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  74. Réal Labelle & Rim Makni Gargouri & Claude Francoeur, 2010. "Ethics, Diversity Management, and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 93(2), pages 335-353, May.
  75. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
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  78. 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.
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  81. Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh, 2022. "Financial distress and the accrual anomaly," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
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  83. (Grace) Qing Hao & Keming Li, 2016. "The Bright Side of Discretionary Accruals: Evidence from Finance and Innovation," European Financial Management, European Financial Management Association, vol. 22(4), pages 540-575, September.
  84. Sung Kwon & Jennifer Yin, 2015. "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 645-668, May.
  85. Mantecon, Tomas, 2008. "An analysis of the implications of uncertainty and agency problems on the wealth effects to acquirers of private firms," Journal of Banking & Finance, Elsevier, vol. 32(5), pages 892-905, May.
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  88. Gikas Hardouvelis & George Papanastasopoulos & Dimitrios D. Thomakos & Tao Wang, 2007. "Accruals, Net Stock Issues and Value-Glamour Anomalies: New Evidence on their Relation," Working Paper series 47_07, Rimini Centre for Economic Analysis.
  89. Armstrong, Christopher S. & Core, John E. & Guay, Wayne R., 2014. "Do independent directors cause improvements in firm transparency?," Journal of Financial Economics, Elsevier, vol. 113(3), pages 383-403.
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  99. Philip Gray & Ping‐Sheng Koh & Yen H Tong, 2009. "Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1‐2), pages 51-72, January.
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  120. Aase, Øivind André Strand, 2022. "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers 2022/1, Norwegian School of Economics, Department of Business and Management Science.
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  123. Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011. "Accruals and the performance of stock returns following external financing activities," The British Accounting Review, Elsevier, vol. 43(3), pages 214-229.
  124. Radhakrishnan Gopalan & Sudarshan Jayaraman, 2012. "Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 117-157, March.
  125. K.V. Peasnell & P.F. Pope & S. Young, 2005. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1311-1346, September.
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  127. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  128. Hamadi Matoussi & Ben Hamadi Samia & Oussama Baklouti Mohamed, 2006. "Desagregation Des Accruals Discretionnaires Et Pertinence Du Benefice Comptable," Post-Print halshs-00558044, HAL.
  129. Jeffrey L. Callen & Dan Segal, 2004. "Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 527-560, June.
  130. Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
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