Earnings quality: Evidence from the field
By Ilia D. Dichev, John R. Graham, Campbell R. Harvey, Shivaram Rajgopal. 2013
974 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/238397a6e00afa7bc28dd4d6dc936b5b523d1308
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Qiang Cheng
- Nemit Shroff
- Terry Shevlin
- Yongtae Kim
- Rodrigo S. Verdi
- Andrew C. Call
- Shivaram Rajgopal
- Jimmy Lee
In Strategy and Management
- Qiang Cheng
- Nemit Shroff
- Halbert White
- Terry Shevlin
- Yongtae Kim
- Shivaram Rajgopal
- Baruch Lev
- Rodrigo S. Verdi
Citations in the corpus
- The Importance of the Internal Information Environment for Tax Avoidance (2015, background): “However, we argue that the internal and external information environments of the firm are intricately and tightly linked (Dichev et al., 2012; Hemmer and Labro, 2008).”
- The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “Specifically, he argues that using different approaches to measure firm performance for internal decision-making and external reporting creates confusion from having to reconcile the numbers from different (internal and external reporting) accounting systems, implicitly relying on the notion that in”
- The Real Effects of Real Earnings Management: Evidence from Innovation (2018, background): “2 Real earnings management (hereafter REM) is considered to be more difficult to control than accrualbased earnings management (Dichev et al. 2013), as it is an operational decision rather than an accrual estimate that is subject to auditor scrutiny.”
- Internal Governance and Real Earnings Management (2016, background): “As discussed in Dyck et al. (2010), “Joseph Speaker, a senior finance executive at Rite Aid, informs the board of large accounting irregularities at Rite Aid.”
- Common Auditors in M&A Transactions (2016, positive): “…the acquirer (target) could be a member of the former audit team for the target (acquirer), which further reduces information asymmetry in M&As. 6 Dichev et al. (2013) suggest that big audit firms do not pass authority downstream to the regional headquarters or onto the actual auditors as much…”
- Readability of 10‐K Reports and Stock Price Crash Risk (2019, neutral): “In a broader sense, we provide empirical evidence that corroborates the survey result that opaque SEC filing is one of the red flags for the misrepresentation of economic performance (Dichev et al. 2013).”