The Earnings Quality and Information Processing Effects of Accounting Consistency

By Kyle Peterson, Roy Schmardebeck, T. J. Wilks. 2015

161 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/efc9866a21b7311c473c7e0048c6b8d6b568c630

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. Richard D. Mergenthaler
2. Ciao-Wei Chen
3. Daniel W. Collins
4. Todd D. Kravet

In Finance

1. Richard D. Mergenthaler
2. Daniel W. Collins
3. Todd D. Kravet

In Strategy and Management

1. Richard D. Mergenthaler
2. Ciao-Wei Chen
3. Daniel W. Collins
4. Todd D. Kravet

Citations in the corpus

• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018, background): “However, financial statement comparability is likely correlated with other earnings attributes such as persistence, predictability, and accrual quality (Peterson et al., 2015).”
• Textual Analysis and International Financial Reporting: Large Sample Evidence (2015, unknown): “Our approach is suited to our setting because we are interested in the relative frequency of words and topics, not just their presence as in Peterson et al. (2015).”