American Accounting Association
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2002 · Patricia Dechow, Ilia D. Dichev · The Accounting Review
A Review of the Earnings Management Literature and Its Implications for Standard Setting
1999 · Paul M. Healy, James M. Wahlen · Accounting Horizons
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 · Dan S. Dhaliwal, Oliver Zhen Li, et al. · The Accounting Review