How are Earnings Managed? An Examination of Specific Accruals

By Christine I Wiedman, Carol A. Marquardt. 2004

330 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6493b6d119425b2b0c297342b48f96380f5c8731

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. K. J. Smith
2. Ralf Ewert
3. Denise A. Jones
4. Alfred Wagenhofer
5. Riccardo Cimini
6. Byungcherl Charlie Sohn
7. Thomas Jeanjean
8. Hervé Stolowy

In Strategy and Management

1. K. J. Smith
2. Denise A. Jones
3. Alfred Wagenhofer
4. Riccardo Cimini
5. Byungcherl Charlie Sohn
6. Thomas Jeanjean
7. Hervé Stolowy

Citations in the corpus

• Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011, background): “However, prior research has documented a contemporaneous relation between special items and net income (Kinney and Trezevant 1997; Marquardt and Wiedman 2004; McVay 2006; Fan et al. 2010), and has also found evidence that companies engage in ‘‘cherry picking’’ by timing management choices about the…”
• Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005, background): “6 See Marquardt and Wiedman (2004) for a description of the cost of different instruments of earnings management.”