Accounting Review
SCOPUS (1996-2023)SSCI-ISI
0001-4826
1558-7967
Mỹ
Cơ quản chủ quản: American Accounting Association , AMER ACCOUNTING ASSOC
Lĩnh vực:
Economics and EconometricsAccountingFinance
Các bài báo tiêu biểu
The Quality of Accruals and Earnings: The Role of Accrual Estimation ErrorsThis 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 the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows. We argue that the quality of accruals and earnings is dec... ... hiện toàn bộ
Tập 77 Số s-1 - Trang 35-59 - 2002
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley PeriodsWe document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined prior to SOX and increased significantly after the passage of SOX, suggesting that firms switched from accrual-based to rea... ... hiện toàn bộ
Tập 83 Số 3 - Trang 757-787 - 2008
Long-Run Corporate Tax AvoidanceWe develop and describe a new measure of long-run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes per dollar of pre-tax earnings over long time periods. We label this measure the “long-run cash effective tax rate.” We use the long-run cash effective tax rate to examine (1) the extent to which some firms are able to avoid taxes over periods as long as ... ... hiện toàn bộ
Tập 83 Số 1 - Trang 61-82 - 2008
The Importance of Reporting Incentives: Earnings Management in European Private and Public FirmsThis paper examines how capital market pressures and institutional factors shape firms' incentives to report earnings that reflect economic performance. To isolate the effects of reporting incentives, we exploit the fact that, within the European Union, privately held corporations face the same accounting standards as publicly traded companies because accounting regulation is based on lega... ... hiện toàn bộ
Tập 81 Số 5 - Trang 983-1016 - 2006
Do Nonaudit Services Compromise Auditor Independence? Further EvidenceThis paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performance. In our earnings benchmark tests, in contrast to FJN we find no statistically significant association between firms meeting analyst forecasts and auditor fees. Our market reaction tests also p... ... hiện toàn bộ
Tập 78 Số 3 - Trang 611-639 - 2003
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation ErrorsDechow and Dichev (2002) model earnings quality as the magnitude of estimation errors in accruals, and provide empirical estimates of this construct based on the relation between accruals and cash flows. I characterize the innovation and limitations in this approach, and provide empirical evidence of measurement error in their empirical specification. I also adapt their model to assess the... ... hiện toàn bộ
Tập 77 Số s-1 - Trang 61-69 - 2002
Equity Incentives and Earnings ManagementThis paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensat... ... hiện toàn bộ
Tập 80 Số 2 - Trang 441-476 - 2005
Selection Models in Accounting ResearchABSTRACT
This study explains the challenges associated with the Heckman (1979) procedure to control for selection bias, assesses the quality of its application in accounting research, and offers guidance for better implementation of selection models. A survey of 75 recent accounting articles in leading journals reveals that many researchers implement... ... hiện toàn bộ
Tập 87 Số 2 - Trang 589-616 - 2012
Propensity Score Matching in Accounting ResearchABSTRACT
Propensity score matching (PSM) has become a popular technique for estimating average treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and limitations of PSM relative to more traditional multiple regression (MR) analysis. We discuss several PSM design choices and review the use of PSM in 86 articles i... ... hiện toàn bộ
Tập 92 Số 1 - Trang 213-244 - 2017
Assurance on Sustainability Reports: An International ComparisonABSTRACT: Globally, companies increasingly publish separate general purpose, nonfinancial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113 companies (from 31 countries) that produced sustainability reports between 2002–2004, w... ... hiện toàn bộ
Tập 84 Số 3 - Trang 937-967 - 2009