Accrual Reversals, Earnings and Stock Returns

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

Accounting earnings and cash flows as measures of firm performance

Patricia Dechow · Journal of Accounting and Economics · 1994 · 2.7K citations

Business, Accountancy, Accounting +16

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Ian D. Gow, Gaizka Ormazábal, Daniel J. Taylor · The Accounting Review · 2010 · 1.5K citations

Business, Accountancy, Accounting +10

Accrual reliability, earnings persistence and stock prices

Scott Richardson, Richard G. Sloan, Mark T. Soliman et al. · Journal of Accounting and Economics · 2005 · 1.4K citations

Business, Accountancy, Accounting +16

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

Business, Accountancy, Accounting +17