Concepedia

Audit time pressure and earnings quality: An examination of accelerated filings

Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel, D. Scott Showalter

Accounting Organizations and Society · 2017 · 177 citations · 41 references

DOI

Concepts

References

41

Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

Mitchell A. Petersen · Review of Financial Studies · 2008 · 11.2K citations · Full text

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Performance matched discretionary accrual measures

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

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Detecting Earnings Management.

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

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

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

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Methodological Issues Related to the Estimation of Financial Distress Prediction Models

Mark E. Zmijewski · Journal of Accounting Research · 1984 · 2.9K citations

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