Earnings Quality

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.4K citations

Import Relief, Earnings Management, Accounting +9

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

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.2K citations

Economic Accounting, New Measure, Accounting +8

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.1K citations

Earnings Management, Accounting, Business +4

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Earnings Management, Accounting, Accounting Policy +5

Accounting earnings and cash flows as measures of firm performance

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

Accounting, Accounting Practice, Business +4