Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment

By James S. Linck, Jeffry M. Netter, Tao Shu. 2013

161 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/63446c8fc81da747e38465af7ea36a2069d64df3

Citations in the corpus

• Abnormal real operations, real earnings management, and subsequent crashes in stock prices (2014, unknown): “A similar signaling theory with respect to DA is frequently argued and supported in the empirical literature (e.g., Chaney and Lewis 1995; Linck et al. 2013; Louis and Robinson 2005; Subramanyam 1996; Wu and Robin 2014).”