dp0609 - FEP - Universidade do Porto
dp0609 - FEP - Universidade do Porto
dp0609 - FEP - Universidade do Porto
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Dechow, P.M. and D. J. Skinner (2000), “Earnings Management: Reconciling<br />
the Views of Accounting Academics, Practicioners, and Regulators”,<br />
Accounting Horizons, Vol. 14, Nº2, pp. 235-250.<br />
Dechow, P. M. and I. D. Dichev (2002), “The Quality of Accruals and<br />
Earnings: The Role of Accrual Estimation Errors”, The Accounting Review,<br />
Vol. 77, Supplement 2002, pp. 35-59.<br />
DeFond, M. L. and J. Jiambalvo (1994), “Debt covenant violation and<br />
manipulation of accruals”, Journal of Accounting and Economics 17, pp. 145–<br />
176.<br />
DeFond, M. L. and C. W. Park (1997), “Smoothing income in anticipation of<br />
future earnings”, Journal of Accounting and Economics 23, pp. 115-139.<br />
DeFond, M. L. and K. R. Subramanyam (1998), “Auditor changes and<br />
discretionary accruals”, Journal of Accounting and Economics 25, pp. 35-67.<br />
DeFond, M. L., K. Raghunandan and K. R. Subramanyam (2002), “Do Non-<br />
Audit Service Fees Impair Auditor Independence? Evidence from Going<br />
Concern Audit Opinions”, Journal of Accounting Research, Vol. 40, Nº 4, pp.<br />
1247-1273.<br />
Degeorge F., J. Patel and R. Zeckhauser (1999), “Earnings Management to<br />
Exceed Thresholds”, Journal of Business, vol. 72, nº 1, pp. 1–33.<br />
Desai, H., C. E. Hogan and M. S. Wilkins (2004), "The Reputational Penalty<br />
for Aggressive Accounting: Earnings Restatements and Management<br />
Turnover", working paper. http://ssrn.com/abstROA=471842<br />
DeZoort, F. Todd and S. E. Salterio (2001), “The Effects of Corporate<br />
Governance Experience and Financial-Reporting and Audit Knowledge on<br />
Audit Committee Members Judgments”, AUDITING: A Journal of Practice &<br />
Theory, Vol. 20, Nº 2, pp. 31-47.<br />
40