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Understanding earnings quality : a review of the proxies, their determinants and their consequences

Dechow, Patricia M.; Ge, Weili; Schrand, Catherine - In: Journal of accounting & economics 50 (2010) 2/3, pp. 344-401

Persistent link: https://www.econbiz.de/10008810009

Predicting material accounting misstatements

Dechow, Patricia M.; Ge, Weili; Larson, Chad R.; Sloan, … - In: Contemporary accounting research : a journal of the … 28 (2011) 1, pp. 17-82

Persistent link: https://www.econbiz.de/10009126041

Predicting Material Accounting Misstatements

Dechow, Patricia M. - 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 statements. We examine the characteristics of misstating firms along five dimensions: accrual...

Persistent link: https://www.econbiz.de/10012759983

Earnings quality

Dechow, Patricia M. - 2004

Persistent link: https://www.econbiz.de/10003248651

Understanding earnings quality: A review of the proxies, their determinants and their consequences

Dechow, Patricia; Ge, Weili; Schrand, Catherine - In: Journal of Accounting and Economics 50 (2010) 2-3, pp. 344-401

Researchers have used various measures as indications of "earnings quality" including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of...

Persistent link: https://www.econbiz.de/10008871607

Understanding earnings quality: A review of the proxies, their determinants and their consequences

Dechow, Patricia; Ge, Weili; Schrand, Catherine - In: Journal of accounting & economics 50 (2010) 2, pp. 344-402

Persistent link: https://www.econbiz.de/10008744436

Accounting earnings and cash flows as measures of firm performance : the role of accounting accruals

Dechow, Patricia M. - In: Journal of accounting & economics 18 (1994) 1, pp. 3-42

Persistent link: https://www.econbiz.de/10001165958

Asymmetric sensitivity of CEO cash compensation to stock returns : a discussion

Dechow, Patricia M. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 193-202

Persistent link: https://www.econbiz.de/10003365279

Understanding the sustainability reporting landscape and research opportunities in accounting

Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10014375007

The share market's assessment of initial acquisitions by seven controversial investors

Dechow, Patricia M. - In: Australian journal of management 12 (1987) 1, pp. 23-48

Persistent link: https://www.econbiz.de/10001118704