THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

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DECHOW P.M.; DICHEV I.

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Journal Paper

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Journal: ACCOUNTING REVIEW Year:2002 | Volume:77 | Issue:1 Page(s): 35-59

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Information Journal Paper

Title

THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS

Author(s)

DECHOW P.M. | DICHEV I. | Issue Writer Certificate

Keywords

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Abstract

Cites

INVESTIGATION OF ACCRUAL EFFECTS ON EARNINGS QUALITY IN THE LISTED FIRMS ON TEHRAN STOCK EXCHANGE
ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY
THE INFLUENCE OF INFORMATION RISK ON FIRMS, GROSS COST OF DEBT AND ADJUSTED COMMON STOCK COST
THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY
EXAMINING THE IMPACT OF FINANCIAL REPORTING QUALITY ON DIVIDEND POLICY OF THE COMPANIES
ABNORMAL ACCRUALS, EARNING INSTABILITY AND FINANCIAL DISTRESS
INVESTIGATION EFFECT OF FINANCIAL REPORTING QUALITY ON IMPACT OF DIVIDEND ON INVESTMENT DECISIONS
اثر خصوصیات کیفی مرتبط با محتوای اطلاعات بر کیفیت سود
THE EFFECT OF VOLATILITY OF OPERATIONAL PROFITS AND FIRM SIZE ON PREDICTIVE ABILITY OF ACCRUAL AND CASH BASED MODELS
THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE
FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY
THE EFFECT OF EARNINGS QUALITY ON PREDICTING BANKRUPTCY BY USING ARTIFICIAL NEURAL NETWORKS
THE RELATION BETWEEN INSTITUTIONAL SHAREHOLDERS AND EARNINGS MANAGEMENT IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE

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APA: Copy

DECHOW, P.M., & DICHEV, I.. (2002). THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS. ACCOUNTING REVIEW, 77(1), 35-59. SID. https://sid.ir/paper/570217/en

Vancouver: Copy

DECHOW P.M., DICHEV I.. THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS. ACCOUNTING REVIEW[Internet]. 2002;77(1):35-59. Available from: https://sid.ir/paper/570217/en

IEEE: Copy

P.M. DECHOW, and I. DICHEV, “THE QUALITY OF ACCRUALS AND EARNINGS: THE ROLE OF ACCRUAL ESTIMATION ERRORS,” ACCOUNTING REVIEW, vol. 77, no. 1, pp. 35–59, 2002, [Online]. Available: https://sid.ir/paper/570217/en

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