Identifying unexpected accruals: a comparison of current approaches

By Jacob K. Thomas, Xiao-Jun Zhang. 2000

199 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/bbf8eaacce19fa0c6dea53a3cd0a0b0983e41a33

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Citations in the corpus

Performance, Growth and Earnings Management (2006, methodology): “The superiority of KS model is confirmed by Thomas and Zhang (2000) , who compare KS model with other discretionary accruals detection models and find that KS provides the most precise estimations.”
Earnings Management and Executive Compensation: A Case of Overdose of Option and Underdose of Salary? (2002, methodology): “The most important contribution in this vein is the Jones (1991) model and its derivatives, such as the "modified" Jones model (DeChow et al, 1995, and Beneish, 1997; see Thomas and Zhang, 2000 for comprehensive references).”
The joint determination of audit fees, non-audit fees, and abnormal accruals (2006, unknown): “13 E.g., see Dechow et al. (1995), Guay et al. (1996), Subrahmanyam (1996), Thomas and Zhang (2000).”
Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors? (2003, unknown): “, Subramanyam [1996], Dye [1988], Verrecchia [1986], Kirschenheiter and Melumad [2002]), or attempting to fool either the market or parties that contract with the firm (see, e.”
Research design issues in earnings management studies (2000, background): “There is broad interest in the ®ndings of this literature, as the reviews by Schipper (1989), Dechow and Skinner (2000) and Healy and Wahlen (1999) indicate.”
Earnings management or forecast guidance to meet analyst expectations? (2009, unknown): “Prior research that evaluates accrual models (Dechow et al., 1995; Healy, 1996; Young, 1999; Thomas and Zhang, 2000) concludes that most accrual models do not control adequately for operating performance, exceptional and non-operating events, and growth.”