Concepedia

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

Keith L. Jones, Gopal V. Krishnan, Kevin D. Melendrez

SSRN Electronic Journal · 2006 · 105 citations · 22 references

DOIFull text

Open access

Concepts

References

22

Earnings Management During Import Relief Investigations

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

, , +13

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

, , +14

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text

, , +17

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

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.3K citations

, , +17

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

, , +15