Accrual
OpenAlex concept - C4577558
Smeal faculty
Papers
- The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - cites 1372
- Earnings Management and Firm Performance Following Open‐Market Repurchases (2008) - cites 364
- Duration of Executive Compensation (2013) - cites 348
- Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005) - cites 271
- Firms' use of accounting discretion to influence their credit ratings (2013) - cites 248
- The Quality of Analysts' Cash Flow Forecasts (2008) - cites 175
- Earnings management, lawsuits, and stock-for-stock acquirers’ market performance (2008) - cites 172
- Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls (2010) - cites 166
- The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - cites 97
- Rising Conservatism: Implications for Financial Analysis (2002) - cites 87
- An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly (2007) - cites 85
- SOX, corporate transparency, and the cost of debt (2013) - cites 79
- Initial credit ratings and earnings management (2013) - cites 66
- Do Analysts Sacrifice Forecast Accuracy for Informativeness? (2013) - cites 50
- Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions (2014) - cites 45
- Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association (2021) - cites 41
- Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts (2008) - cites 40
- Earnings Management and the Post‐earnings Announcement Drift (2011) - cites 25
- The Influence of Labor Market Power in the Audit Profession (2024) - cites 20
- Investor Expectations, Earnings Management, and Asset Prices (2016) - cites 19
- RETRACTED: Lost in standardization: Effects of financial statement database discrepancies on inference (2022) - cites 16
- Economic persistence, earnings informativeness, and stock return regularities (2020) - cites 10
- On the validity of asymmetric timeliness measures of accounting conservatism (2022) - cites 9
- State and Local Government Defined Benefit Pension Plans: Estimates of Liabilities and Employer Normal Costs by State, 2000-2011 (2013) - cites 6
- Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies* (2020) - cites 6
- Accrual Measures of Pension-Related Compensation and Wealth of State and Local Government Workers (2013) - cites 6