March 01, 2002 editorial Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors The Accounting Review DOI: 10.2308/accr.2002.77.s-1.61 OpenAlex Authors 0 Author list not loaded yet. Cited by 3 stored of 1,720 Search Sort Most cited Newest Oldest Patent citations Title Any typearticle review book-chapter conference-paper preprint dissertation book dataset other Any fieldAgricultural and Biological Sciences Arts and Humanities Biochemistry, Genetics and Molecular Biology Business, Management and Accounting Chemical Engineering Chemistry Computer Science Decision Sciences Dentistry Earth and Planetary Sciences Economics, Econometrics and Finance Energy Engineering Environmental Science Health Professions Immunology and Microbiology Materials Science Mathematics Medicine Neuroscience Nursing Pharmacology, Toxicology and Pharmaceutics Physics and Astronomy Psychology Social Sciences Veterinary Open access Rhetorical big baths following CEO turnovers 2026 The British Accounting Review article Business, Management and Accounting Auditing, Earnings Management, Governance Open access 0 citations Rhetorical Big Baths Following CEO Turnovers 2021 SSRN Electronic Journal preprint Business, Management and Accounting Auditing, Earnings Management, Governance Open access 6 citations Measuring Corporate Investment Horizons and Identifying Short-Termism 2020 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Finance and Governance Open access 0 citations 3 results References 0