Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

By E. Owens, J. Wu, J. Zimmerman. 2017

120 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/6ba4a06c1fd4791811155496a20aca5e38785c63

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. Araceli Mora
2. Juan Manuel García Lara
3. Beatriz García Osma
4. Mariano Scapin
5. Fernando Penalva
6. Martin Walker
7. Lara Al-Haddad
8. Mark R. Whittington

In Economics and Econometrics

1. Beatriz García Osma
2. Araceli Mora
3. Juan Manuel García Lara
4. Mariano Scapin

Citations in the corpus

• The Monitoring Role of Female Directors Over Accounting Quality (2017, background): “As discussed by Armstrong et al. (2010), Dechow et al. (2010) and Owens et al. (2016) one common concern with accruals models is that if there are intra-industry differences in the accruals generating process, Jones-type models may classify these differences (driven by firm-specific fundamental) as…”