Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

By Patricia M. Dechow, Weili Ge, Catherine Schrand. 2010

3,885 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/028b5705fddf4d539fdf106d9bdd6878834c60ad

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Citations in the corpus

Corporate social responsibility and earnings management in U.S. banks (2014, methodology): “Prior research has measured EM in several ways (see Dechow et al., 2010, for details).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “The latter assumes constant parameter speci ﬁ cations per industry and thus conditions the levels of discretionary accruals on industry classi ﬁ cation for each ﬁ rm (Dechow et al., 2010).”
Internal Governance and Real Earnings Management (2016, background): “…and how managers benefit from this activity (e.g., Schipper 1989; Healy and Wahlen 1999; Dechow and Skinner 2000; Fields, Lys, and Vincent 2001; Dechow, Ge, and Schrand 2010).6 Most prior studies tend to focus on the management team as a whole or solely on the CEO as the person(s) held…”
Short Selling and Earnings Management: A Controlled Experiment (2016, neutral): “165) explain that, “[O]ur motivation for controlling for performance stems from the simple model of earnings, cash flows, and accruals in Dechow et al. (1998). This model shows that working capital accruals increase in forecasted sales growth and earnings because of a firm’s investment in working ca”
Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018, neutral): “Earnings, accruals, and cash flows are defined by the accounting system that maps economic events (unobservable performance) into accounting numbers (Dechow et al., 2010).”
Managerial Ability and Income Smoothing (2019, positive): “As Dechow et al. (2010, p. 390) indicate, studies that take a complete path approach “…substantially enhance our understanding of earnings quality”.”