Detecting earnings management using cross-sectional abnormal accruals models

By K. Peasnell, P. Pope, S. Young. 2000

437 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/70b427b1d022607a639948c1a91b395a2225d5b7

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. Martin Walker
2. Mohammad Alhadab
3. I. Clacher
4. A. Vanstraelen
5. Kevin Keasey
6. Vasiliki Athanasakou
7. C. Richard
8. Rémi Janin

In Economics and Econometrics

1. Martin Walker
2. Vasiliki Athanasakou
3. Norman Strong
4. Mohammad Alhadab
5. Kevin Keasey
6. I. Clacher
7. P. Pope
8. Jere R. Francis

In Strategy and Management

1. Martin Walker
2. Mohammad Alhadab
3. I. Clacher
4. Kevin Keasey
5. Vasiliki Athanasakou
6. Norman Strong
7. C. Richard
8. Rémi Janin

Citations in the corpus

• Ownership Structure and Intellectual Capital Performance in Malaysia (2009, neutral): “…activities (Klein, 2002; Mohd-Ali, Hassan & Mohd-Saleh, 2007; Mohd-Saleh, Mohd-Iskandar & Rahmat, 2007; Warfield et al., 1995), agency costs (Peasnell et al., 2000; Singh & Davidson, 2003; Yeo et al., 2002) and company performance (Chang & Shin, 2007; Demsetz & Villalonga, 2001;…”
• Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2006, background): “18 Prior studies have established that, on average, accruals models have limited predictive accuracy and power to detect earnings management, although this should work against finding a predicted association between auditorpair choice and abnormal accruals (e.g., Dechow et al. 1995; Kang and Sivaram”
• Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance (2011, neutral): “4 The time-series approach is infeasible for IPOs because the time-series of data is too short to allow estimation of the regression parameters (Peasnell et al., 2000).”
• Earnings management or forecast guidance to meet analyst expectations? (2009, positive): “Peasnell et al. (2000a) document that UK firms with negative pre-managed earnings levels and changes have positive mean AWCAs.”
• Debt, diversification and earnings management (2010, background): “accruals can be explained by variation in current accruals ( Peasnell et al., 2000 ).”
• Real and accrual earnings management and IPO failure risk (2015, methodology): “Our accruals earnings management metrics are based on the work of Dechow et al. (1995) and use a cross-sectional adaptation of the modified Jones model to estimate discretionary accruals (Peasnell et al. 2000).”
• Earnings management and the distribution of earnings relative to targets: UK evidence (2007, background): “We predict in H1 that earnings relative to targets will be distributed discontinuously around zero, consistent with firms managing earnings to avoid small deficits and achieve small surpluses. We further predict in H2 that the exclusion of discretionary accruals from current period earnings will cau”