Accounting comparability, financial reporting quality, and the pricing of accruals

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

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

Business, Accountancy, Accounting +17

The market pricing of accruals quality

Jennifer Francis, Ryan LaFond, Per Olsson et al. · Journal of Accounting and Economics · 2005 · 3.2K citations

Business, Accountancy, Accounting +10

The Pricing of Audit Services: Theory and Evidence

Dan A. Simunic · Journal of Accounting Research · 1980 · 2.9K citations

Business, Accountancy, Accounting +14

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

Frank T. Magiera · CFA Digest · 1997 · 2.5K citations · Full text

Business, Accountancy, Accounting +14

Errors in Estimating Accruals: Implications for Empirical Research

Paul Hribar, Daniel W. Collins · Journal of Accounting Research · 2002 · 1.8K citations

Business, Accountancy, Accounting +8