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Research Note

The effect of structural changes on discretionary accrual estimates: Some implications for earnings management research

Pages 71-85 | Received 01 Aug 2000, Accepted 01 Feb 2002, Published online: 29 May 2012

References

  • Collins , D. and Hribar , P. 1999 . “Errors in estimating accruals: Implications for empirical research” University of Iowa . Working Paper
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  • Guay , W. , Kothari , S. P. and Watts , R. L. 1996 . “A market-based evaluation of discretionary accrual models” . Journal of Accounting Research , : 83 – 105 . Supplement 34
  • Healy , P. M. 1996 . “Discussion of A market-based evaluation of discretionary accrual models” . Journal of Accounting Research , : 107 – 115 . Supplement 34
  • Jones , J. J. 1991 . “Earnings management during import relief investigations” . Journal of Accounting Research , 29 : 193 – 228 .
  • McNichols , M. and Wilson , P. 1988 . “Evidence of Earnings Management from the Provision for Bad Debts” . Journal of Accounting Research , : 1 – 31 . Supplement 26

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