Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows

By Brad A. Badertscher, Daniel W. Collins, Thomas Z Lys. 2012

164 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ee01f2d1aa06496c86ce9b6f98adcd1b485baaae

Citations in the corpus

• Labor Unemployment Insurance and Earnings Management (2016, unknown): “role of implicit contracts such as those with shareholders (Graham et al., 2005; Badertscher et al., 2012) and the general public (Watts and Zimmerman, 1986).”
• Managerial Ability and Income Smoothing (2019, unknown): “For example, Badertscher et al. (2012) show that discretionary accounting choices that are not for opportunistic reasons can also result in restatements because managers’ ex ante view of what is within the boundaries of GAAP may differ from regulators’ view, ex post .”