Incentives to Inflate Reported Cash from Operations Using Classification and Timing

By L. Lee. 2012

138 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3a0265ac5caa036017d5618b85f542c3638aaf16

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xiaohua Fang
2. Jeffrey L. Callen
3. Liandong Zhang
4. Jeong‐Bon Kim
5. Xiaorong Li
6. Yiwei Li
7. Yeqin Zeng
8. Wei Zhu

In Strategy and Management

1. Xiaohua Fang
2. Jeffrey L. Callen

Citations in the corpus

• Corporate investment and changes in GAAP (2016, unknown): “For example, prior research suggests that managers manipulate accruals (Healy and Wahlen 1999), cash flows (Lee 2012), and day-to-day operations (Roychowdhury 2006; Cohen et al. 2010) to achieve the desired financial reporting outcomes.”
• Crash Risk and the Auditor-Client Relationship (2017, background): “Similarly, classification shifting and the quality of the notes that accompany financial statements fall within the purview of auditors but they are not reflected in accrual manipulation metrics either (e.g., McVay 2006; Fan et al. 2010; Lee 2012; Ghosh and Tang 2015a).”