The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

By Daniel W. Collins, Raunaq S. Pungaliya, Anand M. Vijh. 2017

218 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c3becb66bd0359debf62928bd64e6177a811a188

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. David Oesch
2. Rustom M. Irani
3. Tao Chen
4. Chen Lin

In Strategy and Management

1. Rustom M. Irani
2. David Oesch
3. Tao Chen
4. Chen Lin

Citations in the corpus

• Conditional conservatism and the limits to earnings management (2020, unknown): “(2005) and Collins et al. (2017) and also include as regressors lagged ROA (defined as net income scaled by total assets) and current growth in sales (SG).”
• Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence (2014, methodology): “In robustness tests, we follow the procedure outlined in Collins et al. (2012) and adjust the discretionary accruals for sales growth. We find our results to be unaffected by this adjustment. The same is also true when we use performance-matched discretionary accruals, as advocated by Kothari et al.”