Matching and the Changing Properties of Accounting Earnings over the Last 40 Years

By Ilia D. Dichev, Vicki Wei Tang. 2008

325 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2fc646fddaa7fb3a1ca28a3d6b8cb1cce2b63b4a

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Citations in the corpus

The deteriorating usefulness of financial report information and how to reverse it (2018, background): “VI. Intangibles up, earnings usefulness down Dichev and Tang (2008) examined the extent of revenue–cost matching in income statements.”
Evolution in Value Relevance of Accounting Information (2019, unknown): “Thus, Collins et al. (1999) suggests the presence of more loss firms explain earnings’ relevance decline.3 2 Dichev and Tang (2008) explains matching could have declined because of changes in the economy or changes in accounting standards.”
Earnings quality: Evidence from the field (2013, background): “…the elimination of transitory noise by the accrual process or benevolent managers (e.g., Dechow 1994, Subramanyam 1996, Tucker and Zarowin 2006, and Dichev and Tang 2008).16 Other studies point to the opposite interpretation, emphasizing the opportunistic and misleading “oversmoothing” of earnings…”
Changes Over Time in the Revenue-Expense Relation: Accounting or Economics? (2011, background): “This study examines the reasons for the substantial decline in the contemporaneous association between revenue and expense over time, as documented by Dichev and Tang (2008).”
Why Have Measures of Earnings Quality Changed Over Time (2014, methodology): “Lev and Zarowin (1999) and Collins et al. (1997) document a decline in the relevance of earnings; Givoly and Hayn (2000) and Dichev and Tang (2008) find increases in the volatility of earnings; and Dichev and Tang (2008) find a decline in the matching of concurrent revenues and expenses.”
The Impact of Brand Quality on Shareholder Wealth (2011, unknown): “Current-period earnings are viewed as the most important metric of the accounting system (Dichev and Tang 2008) and are widely followed by senior management (Graham, Harvey, and Rajgopal 2005).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, unknown): “…al. (1997), Francis and Schipper (1999), Brown et al. (1999), Francis et al. (2002b), Landsman and Maydew (2002), Core et al. (2003), Ryan and Zarowin (2003), Dontoh et al. (2004), Beaver et al. (2005), Kim and Kross (2005), Collins et al. (2007), Jorion et al. (2007), and Dichev and Tang (2008).”