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…
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings
- Richard G. Sloan
- Business
- 5 July 1998
This paper investigates whether stock prices reflect information about future earnings contained in the accrual and cash flow components of current earnings. The extent to which current earnings…
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…
Accrual Reliability, Earnings Persistence and Stock Prices
- Scott Richardson, Richard G. Sloan, Mark T. Soliman, A. I. Tuna
- Business
- 1 September 2005
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
- Douglas J. Skinner, Richard G. Sloan
- Economics, Business
- 1999
It is shown that while growth stocks are at least as likely to announce negative earnings surprises as positive earnings surprises, they exhibit an asymmetrically large negative price response tonegative earnings surprises.
Gaap Versus the Street: An Empirical Assessment of Two Alternative Definitions of Earnings
- M. Bradshaw, Matthew Moberg, Richard G. Sloan
- Business
- 1 June 2000
Managers, security analysts, investors, and the press rely increasingly on modified definitions of GAAP net income, known by such names as “operating” and “pro forma” earnings. We document this…
Executive incentives and the horizon problem: An empirical investigation
- Patricia M. Dechow, Richard G. Sloan
- Business, Economics
- 1 March 1991
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