Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
By Patricia M. Dechow, Linda A. Myers, C. Shakespeare. 2010
361 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/78fb65e6ce3554c5fadde9b5ddfbb08a0c0c1f21
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Daniel Aobdia
- Stergios Leventis
- Pingyang Gao
- Marwa Elnahass
- Panagiotis E. Dimitropoulos
- Rebecca Lester
- S. Kothari
- Omneya H. Abdelsalam
In Strategy and Management
- Daniel Aobdia
- Stergios Leventis
- Marwa Elnahass
- Pingyang Gao
- Panagiotis E. Dimitropoulos
- Rebecca Lester
- S. Kothari
- Omneya H. Abdelsalam
Citations in the corpus
- Fair value accounting: information or confusion for financial markets? (2014, neutral): “Such discretion translates into biased and less reliable financial reporting (e.g., Ramanna and Watts 2009; Dechow et al. 2010).”
- Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “Studies in prior literature argue that auditors influence earnings quality since their role is to restrict incidents of financial misstatement and managerial discretion (Dechow et al., 2010).”
- Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2019, background): “The model is unsigned and focuses on short-term working capital accruals (Dechow et al., 2010).”
- The Role of Accounting in the Financial Crisis: Lessons for the Future (2011, background): “Given that a market for some of the assets recorded in a securitization transaction (such as Mortgage Servicing Rights or 10 In their paper, Dechow et al. (2010) state “we refer to this income effect [from the sale of assets in a…”
- A measurement approach to conservatism and earnings management (2013, background): “…evidence on accounting-motivated transactions for accounting or regulation purpose has been documented by, among others, Imhoff and Thomas (1988) (through lease), Engel, Erickson, and Maydew (1999) (through hybrid securities), and Dechow, Myers, and Shakespeare (2010) (through securitization).”