Concepedia

Dechow-dichev Model

The Dechow-Dichev Model is an empirical accounting framework within accruals analysis that estimates discretionary accruals by modeling normal accruals as a function of changes in operating performance, specifically cash flow from operations and changes in receivables, to detect potential earnings management.

12

Publications

2.2K

Citations

30

Authors

17

Institutions

Publications per year

2017–2026

2

Variants

Dd Model

Parents

Publications

12

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

Maureen F. McNichols · The Accounting Review · 2002 · 1.7K citations

, , +17

Seasoned equity offerings: Quality of accounting information and expected flotation costs☆

Gemma Lee, Ronald W. Masulis · Journal of Financial Economics · 2009 · 244 citations

, , +17

Accounting Conservatism and Earnings Quality

Farzaneh Nassir Zadeh, Davood Askarany, S. Zahedi Asl · Journal of risk and financial management · 2022 · 50 citations · Full text

, , +15

The Pricing of Accruals Quality: January versus the Rest of the Year

Christina A. Mashruwala, Shamin Mashruwala · The Accounting Review · 2011 · 43 citations

, , +17

Comparing Abnormal Accruals Estimates across Samples: An International Test

Erik Peek, Roger Meuwissen, Frank Moers et al. · European Accounting Review · 2012 · 41 citations

, , +16

1–5 of 12

Authors

30

  1. SZ
    S. Zahedi Asl

    Ferdowsi University of Mashhad, Iran

    1 publications · 50 citations

    1

    h-index

  2. AA
    Ammar Abid

    COMSATS University Islamabad, Pakistan

    1 publications · 20 citations

    1

    h-index

  3. AV
    Ann Vanstraelen

    Maastricht University, Netherlands

    1 publications · 41 citations

    1

    h-index

  4. AH
    Abdul Haque

    COMSATS University Islamabad, Pakistan

    1 publications · 20 citations

    1

    h-index

  5. EC
    Elizabeth Chuk

    University of California, Irvine, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 30

Institutions

17

  1. Ferdowsi University of Mashhad

    Mashhad, Iran

    2 h-index

    5 publications

    163 citations

  2. Maastricht School of Management

    Maastricht, The Netherlands

    1 h-index

    3 publications

    123 citations

  3. Baruch College

    New York, United States

    1 h-index

    2 publications

    86 citations

  4. Economic Development Board

    Singapore, Singapore

    1 h-index

    1 publications

    244 citations

  5. Shanghai Jiao Tong University

    Shanghai, China

    1 h-index

    1 publications

    11 citations

  6. Kyung Hee University

    Seoul, South Korea

    1 h-index

    1 publications

    244 citations

  7. Maastricht University

    Maastricht, The Netherlands

    1 h-index

    3 publications

    123 citations

  8. University of Illinois Chicago

    Chicago, United States

    1 h-index

    2 publications

    22 citations

1–8 of 17

Venues

  1. The Accounting Review

    2 publications · 1.7K citations

    2

    h-index

  2. 1

    h-index

  3. Quantitative Finance and Economics

    QFE · 1 publications · 20 citations

    1

    h-index

  4. 1

    h-index

  5. Journal of risk and financial management

    JRFM · 1 publications · 50 citations

    1

    h-index

1–5