from the perspective of abnormal accrual mispricing …

test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation … and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally …

in estimation. Based on the model, we derive an empirical measure of accrual quality as the residual from firm … two empirical applications that illustrate the usefulness of our measure of accrual quality. First, we explore the … relation of accrual quality to economic fundamentals. We find that accrual quality is negatively related to the magnitude of …

nondiscretionary accrual components of earnings …

measure the pervasiveness of earnings management (PEM) using the properties of quarterly accrual volatility. The PEM index can … to mean-shifting studies in the literature, our measure based on accrual volatility yields two major advantages. First …-perspective on the overall patterns in earnings management. The methodology based on accrual volatility can address issues like the …