PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES

By S. Kothari, Andrew J. Leone, C. Wasley. 2005

6,760 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/44d623900cb70331d6bbc5a1e3ea36f4cf80b1d6

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Citations in the corpus

The market pricing of accruals quality (2005, background): “The second extension adjusts the resulting abnormal accruals by performancematching (Kothari et al., 2005; McNichols, 2000).”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, positive): “…for accounting quality, which have been similarly used in prior studies (e.g., Dechow et al., 1995, 2003; Dechow and Dichev, 2002; Lang et al., 2003, 2006; Leuz et al., 2003; Larcker and Richardson, 2004; Kothari et al., 2005; Barth et al., 2007, 2008; Christensen et al., 2008; Jones et al., 2008).”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, positive): “(2005) in order to examine whether our main findings are sensitive to the DA ’s proxy employed that explicitly takes the likelihood of real earnings manipulations into account (e.g., Cohen et al., 2008; Kothari et al., 2005, 2015).”
The perceived credibility of forward-looking performance disclosures (2014, neutral): “(2008), Kothari et al. (2009) and Bozzolan et al. (2009) also use scaling to obtain their disclosure scores and capture the relative focus of the disclosure within the annual report.”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, positive): “…accruals, we first estimate normal working capital accruals (WCA) by extending the modified Jones model to control for operating performance (Kothari et al. 2005) and to account for the role of accruals in asymmetrically timely loss recognition (Ball and Shivakumar 2006) as follows , , , ,…”
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, methodology): “First, the study only used one type of accrual model (Kothari, 2005) thus reduce the robustness of the study.”
A new measure of accounting quality (2014, methodology): “…that we include are the absolute value of discretionary accruals (ABS(DA)), estimated using the modified Jones model adjusted for performance (Kothari et al. 2005); absolute book-tax differences (BTD), measured as the log of the absolute value of deferred tax expense (data #50); and earnings…”
The Effect of Audit Experience on Audit Fees and Audit Quality (2015, methodology): “Owhoso, Messier, and Lynch (2002) find that industry specialists are better at detecting errors, and Low (2004) finds that specialists provide superior risk assessment and audit planning decisions.”