Patricia Dechow
University of Michigan
1 paper in the Anchorcite directory, published in 2002, cited 5,413 times in total.
ORCID profileResearch topics
- Corporate Finance and Governance · 1 paper
- Auditing, Earnings Management, Governance · 1 paper
- Financial Reporting and Valuation Research · 1 paper
Frequent co-authors
- Ilia D. Dichev · 1 paper
Papers
- The Quality of Accruals and Earnings: The Role of Accrual Estimation ErrorsThe Accounting Review · 2002 · 5,413 citations
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings)…
Metadata from OpenAlex (CC0).