the quality of accruals and earnings: the role of accrual ... · patricia m dechow; ilia d dichev...

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. The quality of accruals and earnings: The role of accrual estimation errors Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35

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Page 1: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

The quality of accruals and earnings: The role of accrual estimation errorsPatricia M Dechow; Ilia D DichevThe Accounting Review; 2002; 77, ABI/INFORM Globalpg. 35

Page 2: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 3: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 4: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 5: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 6: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 7: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 8: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 9: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 10: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 11: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 12: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 13: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 14: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 15: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 16: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 17: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 18: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 19: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 20: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 21: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 22: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 23: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 24: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 25: The quality of accruals and earnings: The role of accrual ... · Patricia M Dechow; Ilia D Dichev The Accounting Review; 2002; 77, ABI/INFORM Global pg. 35. Reproduced with permission

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.