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Keywords: consistency
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Journal Articles
The Accounting Review (2022) 97 (5): 245–273.
Published: 01 September 2022
... 100,000 accrual items that Compustat aggregates into data item FOPO. We classify these accruals into 32 types over a 21-year span. We show that variation in persistence for the 32 accrual types is consistent with our predictions concerning GAAP rules. We provide a model of accruals and show...
Journal Articles
The Accounting Review (2015) 90 (6): 2483–2514.
Published: 01 November 2015
...Kyle Peterson; Roy Schmardebeck; T. Jeffrey Wilks ABSTRACT We specify measures of accounting consistency both across time and across firms based on the textual similarity of accounting policy footnotes disclosed in 10-K filings. We first examine how these measures relate to earnings quality...