DETECTING EARNINGS MANAGEMENT
- Patricia M. Dechow, Richard G. Sloan, A. P. Sweeney
- Business
- 1 February 1994
This paper evaluates alternative models for detecting earnings management. The paper restricts itself to models that assume the construct being managed is discretionary accruals, since such models…
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
- Patricia M. Dechow, Ilia D. Dichev
- Business
- 1 March 2002
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that t...
Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals
- Patricia M. Dechow
- Business
- 1 July 1994
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
- Patricia M. Dechow, Weili Ge, Catherine Schrand
- Business
- 31 August 2010
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
- Patricia M. Dechow, Richard G. Sloan, A. P. Sweeney
- Business, Economics
- 1 March 1996
This study investigates firms subject to accounting enforcement actions by the Securities and Exchange Commission (SEC) for alleged violations of GAAP. We investigate: (i) the extent to which the…
Predicting Material Accounting Misstatements
- Patricia M. Dechow, Weili Ge, Chad R. Larson, Richard G. Sloan
- Business
- 21 April 2010
We examine 2,190 SEC Accounting and Auditing Enforcement Releases (AAERs) issued between 1982 and 2005. We obtain a comprehensive sample of firms that are alleged to have misstated their financial…
The Relation Between Earnings and Cash Flows
- Patricia M. Dechow, S. Kothari, R. Watts
- Business
- 27 May 1998
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
- Patricia M. Dechow, Douglas J. Skinner
- Computer Science
- 1 February 2000
The fact that accounting academics often have very different perceptions of earnings management than practitioners and regulators is addressed, and it is argued that each of these groups may benefit from some rethinking of their views about earnings management.
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
- Patricia M. Dechow, Scott Richardson, İrem Tuna
- Business
- 22 September 2003
Prior research has documented a “kink” in the earnings distribution: too few firms report small losses, too many firms report small profits. We investigate whether boosting of discretionary accruals…
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