THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

By I. Nouravesh, A. Nazemi, M. Heydari. 2006

190 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/0ec68ddc5dd411d6cde95fc868b88b520c5f257f

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Citations in the corpus

• Client importance and audit partner independence (2012, background): “Dechow and Dichev (2002) suggest that large companies tend to report more stable accruals.”
• The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating (2011, methodology): “Our second measure of accrual manipulation involves a measure of accrual noise in the spirit of Dechow and Dichev (2002).”
• Corporate Governance, Accounting Outcomes, and Organizational Performance (2007, methodology): “The regression specification is as follows: Xj,t = φ0,t + φ1,tXj,t-1 + υj,t (6) Finally, we compute a measure of accrual quality using the model of Dechow and Dichev (2002). Accrual Quality is the standard deviation of the residual from the following regression: TAj,t = π0,j + π1,jCFOj,t-1 + π2,jCFO”