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Industry-Specific Discretionary Accruals and the Accruals Anomaly

https://doi.org/10.2139/ssrn.2325722
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What this work says

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

inferredcites →https://doi.org/10.1002/9781119200697.ch2openalex-extracted
The Accrual Anomaly
inferredcites →https://doi.org/10.1002/9781119204763.ch4openalex-extracted
Detecting Earnings Management
inferredcites →https://doi.org/10.1007/b136045openalex-extracted
Earinings Management
inferredcites →https://doi.org/10.1016/0165-4101(94)90016-7openalex-extracted
Accounting earnings and cash flows as measures of firm performance
inferredcites →https://doi.org/10.1016/0304-405x(93)90023-5openalex-extracted
Common risk factors in the returns on stocks and bonds
inferredcites →https://doi.org/10.1016/b978-0-12-415875-7.00011-7openalex-extracted
Industry Valuation-Driven Earnings Management
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.08.002openalex-extracted
Earnings management around employee stock option reissues
inferredcites →https://doi.org/10.1016/j.jacceco.2011.11.003openalex-extracted
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
inferredcites →https://doi.org/10.1016/j.jfineco.2004.06.015openalex-extracted
Valuation waves and merger activity: The empirical evidence
inferredcites →https://doi.org/10.1016/j.jfineco.2007.03.003openalex-extracted
Corporate governance and pay-for-performance: The impact of earnings management☆
inferredcites →https://doi.org/10.1016/s0165-4101(01)00015-5openalex-extracted
Discretionary-accruals models and audit qualifications
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-extracted
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(96)00435-1openalex-extracted
Dividend-based earnings management: Empirical evidence from Finland
inferredcites →https://doi.org/10.1016/s0278-4254(00)00005-3openalex-extracted
The effect of relative performance evaluation on earnings management: a game-theoretic approach
inferredcites →https://doi.org/10.1016/s0278-4254(00)00018-1openalex-extracted
Research design issues in earnings management studies
inferredcites →https://doi.org/10.1016/s0304-405x(98)00033-6openalex-extracted
Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber,…
inferredcites →https://doi.org/10.1080/00014788.1999.9729590openalex-extracted
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
inferredcites →https://doi.org/10.1093/rfs/15.3.869openalex-extracted
Why New Issues and High-Accrual Firms Underperform: The Role of Analysts’ Credulity
inferredcites →https://doi.org/10.1111/0022-1082.00079openalex-extracted
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
inferredcites →https://doi.org/10.1111/1475-679x.00003openalex-extracted
Do Analysts and Auditors Use Information in Accruals?
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00353.xopenalex-extracted
The q‐Theory Approach to Understanding the Accrual Anomaly
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00379.xopenalex-extracted
Predicting Stock Market Returns with Aggregate Discretionary Accruals
inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb04702.xopenalex-extracted
Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency
inferredcites →https://doi.org/10.1111/j.1936-4490.2005.tb00378.xopenalex-extracted
Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?
inferredcites →https://doi.org/10.1506/bxxp-rgtd-h0pm-9xalopenalex-extracted
Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*
inferredcites →https://doi.org/10.1506/c6wa-y05n-0038-cxtbopenalex-extracted
The Persistence of the Accruals Anomaly*
inferredcites →https://doi.org/10.2139/ssrn.1021030openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1299652openalex-extracted
Corporate Governance Spillovers
inferredcites →https://doi.org/10.2139/ssrn.1793364openalex-extracted
The Accrual Anomaly
inferredcites →https://doi.org/10.2139/ssrn.179928openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.2139/ssrn.214996openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.275985openalex-extracted
Insider Trading, Earnings Quality, and Accrual Mispricing
inferredcites →https://doi.org/10.2139/ssrn.276628openalex-extracted
Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity
inferredcites →https://doi.org/10.2139/ssrn.871750openalex-extracted
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491428openalex-extracted
Discussion of a Market-Based Evaluation of Discretionary Accrual Models
inferredcites →https://doi.org/10.2308/accr.2001.76.3.357openalex-extracted
The Mispricing of Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2002.77.4.755openalex-extracted
Insider Trading, Earnings Quality, and Accrual Mispricing
inferredcites →https://doi.org/10.2308/accr.2003.78.1.353openalex-extracted
Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing
inferredcites →https://doi.org/10.2308/accr.2004.79.2.355openalex-extracted
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-extracted
Detecting Earnings Management.
inferredcites →https://doi.org/10.1111/j.1755-053x.2005.tb00090.xopenalex-snapshot
Agency Costs of Overvalued Equity
inferredcites →https://doi.org/10.1287/mnsc.1100.1289openalex-snapshot
The Accrual Anomaly: Risk or Mispricing?

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inferred← citeshttps://doi.org/10.24200/jmas.vol3iss03pp77-83openalex-snapshot
The effect of earnings quality on cash dividend of listed firms in Tehran Stock Exchange
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