What Determines the Variability of Accounting Accruals?

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Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion (2012, background): “…cash flows and a subjective allocation of past cash collections, and it is thus related to estimation errors that reduce the beneficial role of accruals to investors in an information-asymmetric environment (Dechow and Dichev (2002), Gu, Lee, and Rosett (2005), and Dechow, Ge, and Schrand (2010)).”
The Impact of Leverage on Real Earnings Management (2013, background): “Next, the result of negative significant at the 1 per cent level between SIZE and REM in the first model (with a coefficient of -0.023) and third model (with a coefficient of -0.041) is in line with Gu et al., 2005 and Norman et al., 2005.”
The use of internal audit by Australian companies (2006, background): “This is a statistical technique known as winsorizing and is designed to overcome the problem of extreme observations (Gu et al., 2005).”