Detecting Earnings Management.

1995/04/01 by Patricia M. Dechow, Patricia Dechow, Richard G. Sloan · 27 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Auditing, Earnings Management, Governance #Law, Economics, and Judicial Systems #Financial Distress and Bankruptcy Prediction

paper · doi:10.2308/tar-9505096112

Abstract

Abstract Evaluates alternative accrual-based models for detecting earnings management. Comparison of the specification and power of commonly used test statistics; Application of the models to a random sample of firm-years; Importance of controlling for financial performance when investigating earnings management stimuli that are correlated with financial performance.

Cited by

• Does Earnings Management Affect Firms’ Investment Decisions?
• Tone Management
• Detecting Earnings Management: A New Approach
• Stock Liquidity and Stock Price Crash Risk
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
• The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
• CFO Narcissism and Financial Reporting Quality
• Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality
• Political elections uncertainty and earnings management: Does firm size really matter?
• Data Sharing Platforms and Financial Market Stability: The Information Transparency Mechanism
• Earnings management in private equity portfolio firms during fundraising
• Predicting Material Accounting Misstatements*
• Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*
• The Effect of Audit Quality on Earnings Management*
• The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
• Measuring Real Activity Management
• The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud*
• China's Anti‐Corruption Campaign and Financial Reporting Quality
• Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies
• The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps
• Who is financing corporate green innovation?
• When Stakeholders Matter Most: Mandatory Poverty Alleviation and Corporate Risk‐Taking
• Female Directors and Earnings Quality*
• Managers’ Ethical Evaluations of Earnings Management and Its Consequences
• Understanding earnings quality: A review of the proxies, their determinants and their consequences
• Local investors and corporate governance
• Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance

Related

• Detecting Earnings Management: A New Approach
• How Are Earnings Managed? An Examination of Specific Accruals*
• The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
• Earnings Management to Exceed Thresholds
• Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management