Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

By William R. Baber, Sok-Hyon Kang, Ying Li. 2011

124 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8765299415469c327bc377dc36f189574f643a4e

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. Raunaq S. Pungaliya
2. Anand M. Vijh
3. Richard G. Sloan
4. Daniel W. Collins
5. Sarah E. McVay
6. David Oesch
7. Rustom M. Irani
8. Geert Braam

In Strategy and Management

1. Raunaq S. Pungaliya
2. Anand M. Vijh
3. Richard G. Sloan
4. Daniel W. Collins
5. Sarah E. McVay
6. David Oesch
7. Rustom M. Irani
8. Geert Braam

Citations in the corpus

• The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2017, background): “…accruals when testing for earnings management (DeFond and Jiambalvo 1994; Beneish 1998; Rangan 1998; Teoh, Welch, and Wong 1998a, 1998b; Young 1999; Louis 2004; Botsari and Meeks 2008; Gong, Louis, and Sun 2008; Baber, Kang, and Li 2011; Burnett, Cripe, Martin, and McAllister 2012; among others).”
• Accrual Reversals, Earnings and Stock Returns (2013, result): “latter finding is important because prior research has mistakenly classified these accruals as estimation errors (e.g., Xie, 2001; Baber et al., 2011).”