The DOI matches its Crossref record; 43 of the 43 references it cites were found in a registry or an index.
Why have measures of earnings quality changed over time?
Open accessAbstract
The properties of earnings have changed dramatically over the past 40 years. Prior studies interpret this trend as a decline in earnings quality but disagree on whether it results from changes in the real economy or changes in accounting standards. I find that each new cohort of listed firms exhibits lower earnings quality than its predecessors, mainly because of higher intangible intensity. I conclude that the trend of decline in earnings quality is due more to changes in the sample of firms than to changes in generally accepted accounting principles (GAAP) or in the earnings quality of previously listed firms.
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Cites
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Fama, E. F., & French, K. R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(96)00896-3 · Cited by 5,669
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Dechow, P., Ge, W., & Schrand, C. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.001 · Cited by 4,159
Information Rules: A Strategic Guide to the Network Economy
Shaw, M. J., Shapiro, C., & Varian, H. R. (2000) · The Academy of Management Review · doi:10.2307/259025 · Cited by 4,124
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Brynjolfsson, E., & Hitt, L. M. (2000) · Journal of Economic Perspectives · doi:10.1257/jep.14.4.23 · Cited by 3,335
Conservatism in Accounting Part I: Explanations and Implications
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Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk
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Bakos, J. Y. (1997) · Management Science · doi:10.1287/mnsc.43.12.1676 · Cited by 2,259
The capitalization, amortization, and value-relevance of R&D
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Cited by
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
Dyer, T., Lang, M., & Stice-Lawrence, L. (2017) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2017.07.002 · Cited by 841
Big data in accounting: an overview
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015) · Accounting Horizons · doi:10.2308/acch-51071 · Cited by 641
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union’s CSR Directive
Fiechter, P., Hitz, J.-M., & Lehmann, N. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3725603 · Cited by 429
Metadata
- Authors
- Srivastava, A.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2014-04
- Volume
- 57
- Issue
- 2-3
- Pages
- 196-217
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2031738565
- Cited by
- 320
- References
- 43
- FWCI
- 98.25
- Type
- journal article
- Language
- en
- Open access
- hybrid
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
