Accrual

Field
Subfield
Domain
OpenAlex	C4577558

Smeal faculty

• Henock Louis - score 7.7
• Dan Givoly - score 3.4
• Daniel Aobdia - score 1.4
• Kimberly Cornaggia - score 0.8
• Samuel Burton Bonsall - score 0.8
• Fenghua Song - score 0.7
• Karl A. Muller - score 0.6

Papers

• The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - cites 1432
• Earnings Management and Firm Performance Following Open‐Market Repurchases (2008) - cites 351
• Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005) - cites 263
• Firms' use of accounting discretion to influence their credit ratings (2013) - cites 260
• Earnings management, lawsuits, and stock-for-stock acquirers’ market performance (2008) - cites 175
• The Quality of Analysts' Cash Flow Forecasts (2009) - cites 165
• Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls (2010) - cites 162
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - cites 137
• An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly (2007) - cites 92
• Rising Conservatism: Implications for Financial Analysis (2002) - cites 89
• IQ and audit quality:do smarter auditors deliver better audits? (2019) - cites 84
• Do Managers Credibly use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits (2003) - cites 76
• Initial credit ratings and earnings management (2013) - cites 60
• Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions (2015) - cites 43
• Do Analysts Sacrifice Forecast Accuracy for Informativeness? (2013) - cites 40
• Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association (2021) - cites 37
• Duration of Executive Compensation (2013) - cites 33
• The Influence of Labor Market Power in the Audit Profession (2024) - cites 13
• On the validity of asymmetric timeliness measures of accounting conservatism (2022) - cites 9