Is partitioning Methodology for computing Evidence Topic variable likely discretionary accruals Quarterly, of (partitioning correlated with Time-series (TS) or earnings Modified ROA BS or Article variable) firm growth? Sample cross-sectional (CS) mgmt. Jones Adjust CF 1 Abarbanell and Lehavy Analyst Yes 22,173 firm X BS Quarterly, TS Yes (JAR, 2003) recommendations between 1985-1998 Baber, Chen, and Kang Supplementary No 10,248 firm X CF Quarterly, TS Yes (RAS, 2006) financial disclosure quarters between Collins, and CEO stock option Yes 21,388 firm X X BS? Quarterly, TS Yes Reitenga (CAR, 2009) grants between 1992-2003 Balsam, Bartov, and Supplementary No 613 firm quarters X Both Quarterly, CS Yes Marquardt (JAR, 2002) financial disclosure during 1996-1998 in 10-Q Bartov, Givoly, and Meeting or beating Yes 65,000 firm X BS Quarterly, CS Yes Hayn (JAE, 2002) earnings quarters between expectations 1983-1997 Barua, Legoria, Moffitt Analyst benchmarks Unclear 23,348 firm X BS Quarterly, CS Yes (JBFA, 2006) quarters between 1992-2002 Brown and Pinello Financial reporting No 29,684 firm X CF Quarterly, CS Yes (JAR, 2007) process (interim vs. quarters between annual) 1993-2005 Coles, Hertzel, and Stock option Yes X BS Quarterly, CS Yes Kalpathy (JAE, 2006) reissues 159 firms during 2001-2002 Fourth quarter Yes 71,963 observations X X CF Quarterly, CS Yes Das, Shroff, and Zhang earnings reversal during 1988-2004 (CAR, 2009) Erickson and Wang Earnings mgmt Yes 55 stock acquirers X Both Quarterly, CS Yes (JAE 1999) (EM) by stock between 1985-1990 acquirers Gong, Louis, and Sun repurchases Yes 1,720 repurchases X X BS Quarterly, CS Yes (JF 2008a) between 1984-2002
Article Topic (partitioning variable) Is partitioning variable likely correlated with firm growth? Sample Methodology for computing discretionary accruals Quarterly, Time-series (TS) or cross-sectional (CS) Evidence of earnings mgmt. Modified Jones ROA Adjust BS or CF 1 Abarbanell and Lehavy (JAR, 2003) Analyst recommendations Yes 22,173 firm between 1985-1998 X BS Quarterly, TS Yes Baber, Chen, and Kang (RAS, 2006) Supplementary financial disclosure No 10,248 firm quarters between X CF Quarterly, TS Yes Collins, and Reitenga (CAR, 2009) CEO stock option grants Yes 21,388 firm between 1992-2003 X X BS? Quarterly, TS Yes Balsam, Bartov, and Marquardt (JAR, 2002) Supplementary financial disclosure in 10-Q No 613 firm quarters during 1996-1998 X Both Quarterly, CS Yes Bartov, Givoly, and Hayn (JAE, 2002) Meeting or beating earnings expectations Yes 65,000 firm quarters between 1983-1997 X BS Quarterly, CS Yes Barua, Legoria, Moffitt (JBFA, 2006) Analyst benchmarks Unclear 23,348 firm quarters between 1992-2002 X BS Quarterly, CS Yes Brown and Pinello (JAR, 2007) Financial reporting process (interim vs. annual) No 29,684 firm quarters between 1993-2005 X CF Quarterly, CS Yes Coles, Hertzel, and Kalpathy (JAE, 2006) Stock option reissues Yes 159 firms during 2001-2002 X BS Quarterly, CS Yes Das, Shroff, and Zhang (CAR, 2009) Fourth quarter earnings reversal Yes 71,963 observations during 1988-2004 X X CF Quarterly, CS Yes Erickson and Wang (JAE 1999) Earnings mgmt (EM) by stock acquirers Yes 55 stock acquirers between 1985-1990 X Both Quarterly, CS Yes Gong, Louis, and Sun (JF 2008a) repurchases Yes 1,720 repurchases between 1984-2002 X X BS Quarterly, CS Yes
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