Ilia D. Dichev

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.2K citations

Economic Accounting, New Measure, Accounting +8

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Earnings Management, Accounting, Accounting Policy +5

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Ilia D. Dichev, Patricia Dechow · SSRN Electronic Journal · 2001 · 1.3K citations · Full text

Large–Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner · Journal of Accounting Research · 2002 · 1.2K citations

Securities Law, Financial Structure, Credit Market +11

Earnings quality: Evidence from the field

Ilia D. Dichev, John R. Graham, Campbell R. Harvey et al. · Journal of Accounting and Economics · 2013 · 1.1K citations

Accounting, Earnings Quality, Accounting Practice +4