Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

By Patricia M. Dechow, Douglas J. Skinner. 2000

1,991 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/179aa8f31458e3692be458ccdb8b8cb98faca7ec

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Citations in the corpus

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “See Watts and Zimmerman (1986), Healy and Wahlen (1999), and Dechow and Skinner (2000).”
Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income* (2005, neutral): “28 Desai (2004) argues that because of a decline in the value relevance of earnings, little would be lost with conformity.”
Cash flows and leverage adjustments (2016, background): “Dechow and Skinner (2000) investigated the fact that accounting academics could have various perceptions of earnings management than could practitioners and regulators.”
R&D Expenditure and Earnings Targets (2009, neutral): “Yet paradoxically, the weight attached to meeting and beating short-term earnings targets appears to be increasing (Dechow and Skinner, 2000, p. 242).”
Corporate-sponsored foundations and earnings management (2006, background): “I consider equity market incentives for earnings management (Dechow and Skinner, 2000) to produce a refinement of H1.”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, positive): “In addition, the proxies developed in the earnings management literature also provide ways to measure lower quality earnings (see, for example, Healy and Whalen, 1999, and Dechow and Skinner, 2000). Several papers use these individual proxies or aggregate them to measure accounting quality. For exam”
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, methodology): “Some presentations on earnings management also use the term in connection with managerial discretion not opportunistic (e.g. Dechow & Skinner, 2000; Scott, 2003).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “…(for a review on the literature on accounting conservatism, see Ruch & Taylor, 2015) or (2) opportunistically by managing earnings upward or downward whenever this seems bene ﬁ cial (for reviews on the earnings management literature, see for instance Dechow & Skinner, 2000; Healy & Wahlen, 1999).”
Predicting Earnings Management: The Case of Earnings Restatements (2002, background): “Consistent with the discussion in Dechow and Skinner (2000) this result suggests that capital market incentives are an important consideration when examining earnings management.”
Where do firms manage earnings? (2012, neutral): “2 For reviews see Healy and Whalen (1999), Schipper (1999), Dechow and Skinner (2000), Fields, Lys and Vincent (2001), and Dechow, Ge and Schrand (2010).”