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Earnings Quality, Profit at Risk, Conservatism, Earnings Management, Objectivity and Why Accounting Allocations Matter: A Statistical Perspective

https://doi.org/10.2139/ssrn.2276191
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781118870372.ch7openalex-extracted
Accounting Policies, Changes in Accounting Estimates, and Errors
inferredcites →https://doi.org/10.1002/9781119340256.ch7openalex-extracted
Accounting Policies, Changes in Accounting Estimates, and Errors
inferredcites →https://doi.org/10.1016/j.bar.2004.08.001openalex-extracted
To match or not to match?
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.005openalex-extracted
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2007.08.002openalex-extracted
Earnings management and earnings quality
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-extracted
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-extracted
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.004openalex-extracted
Earnings quality research: Advances, challenges and future research
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-extracted
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-extracted
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1080/00014788.1987.9729794openalex-extracted
An Axiomatic Theory of Accounting Measurement
inferredcites →https://doi.org/10.1080/00014788.1988.9728838openalex-extracted
An Axiomatic Theory of Accounting Measurement—Part II
inferredcites →https://doi.org/10.1080/00014788.1997.9729543openalex-extracted
Depreciation Need Not Be Arbitrary
inferredcites →https://doi.org/10.1111/1467-6281.00009openalex-extracted
New Light on Accrual, Aggregation and Allocation, Using an Axiomatic Analysis of Accounting Numbers' Fundamental and Statistical Character
inferredcites →https://doi.org/10.1111/1467-6281.00023openalex-extracted
The Earnings Smoothing Potential of Systematic Depreciation
inferredcites →https://doi.org/10.1111/j.1467-6281.1991.tb00262.xopenalex-extracted
Transactions Theory, Stochastic Processes and Derived Accounting Measurement
inferredcites →https://doi.org/10.1111/j.1751-5823.2004.tb00243.xopenalex-extracted
Recent Developments of Statistical Approaches in Aspects of Accounting: a Review
inferredcites →https://doi.org/10.2139/ssrn.1007066openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1081939openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1485858openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.201048openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.218959openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.967348openalex-extracted
inferredcites →https://doi.org/10.2307/2490234openalex-extracted
A Least Squares Allocation Model
inferredcites →https://doi.org/10.2308/acch.2000.14.2.235openalex-extracted
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
inferredcites →https://doi.org/10.2308/acch.2003.17.3.207openalex-extracted
Conservatism in Accounting Part I: Explanations and Implications
inferredcites →https://doi.org/10.2308/acch.2003.17.s-1.97openalex-extracted
Earnings Quality
inferredcites →https://doi.org/10.2308/accr.2002.77.2.237openalex-extracted
Accounting Conservatism, the Quality of Earnings, and Stock Returns
inferredcites →https://doi.org/10.2308/accr.2008.83.2.447openalex-extracted
The Information Role of Conservatism
inferredcites →https://doi.org/10.2308/tar-4509933openalex-extracted
Estimation Error in Income Determination.
inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.002openalex-snapshot
Estimation and empirical properties of a firm-year measure of accounting conservatism

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.26686/wgtn.26198552openalex-snapshot
Earnings Quality Using the Long-Run Equilibrium Relation Between Income and Cash Flows
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