Dechow-Dichev accruals quality

area: Accounting · 1 papers in the last 7 days

\Delta WC_{it} = \beta_0 + \beta_1\, CFO_{i,t-1} + \beta_2\, CFO_{it} + \beta_3\, CFO_{i,t+1} + \varepsilon_{it}

Measures how well working-capital accruals map into past, current and future cash flows.

LaTeX: \Delta WC_{it} = \beta_0 + \beta_1\, CFO_{i,t-1} + \beta_2\, CFO_{it} + \beta_3\, CFO_{i,t+1} + \varepsilon_{it}

Names searched for: Dechow and Dichev, Dechow-Dichev, accruals quality, accrual quality

Key findings

Dechow-Dichev accruals quality was mentioned in 3 papers in the last 30 days (2026-09-27 to 2026-10-26), ranking #89 of the 104 equations and models mentioned.
By journal category: Finance (2) and Accounting (1).
Most of them appeared in International Journal of Disclosure and Governance (1), Finance research letters (1) and International Review of Economics & Finance (1).
Often mentioned together with Event study (abnormal returns) (1), Difference-in-differences (1) and Propensity score matching (1).
Datasets named in the same papers: CSMAR (1).

Papers mentioning Dechow-Dichev accruals quality, newest first.
Date	Title	Journal	Authors	Affiliations
2026-10-21	Impact of international financial reporting standards (IFRS) on financial reporting quality: a bibliometric analysis	International Journal of Disclosure and Governance	Mouna Baccouri, Nemer Badwan	Manouba University; Palestine Technical University - Kadoorie
2026-10-01	IRS monitoring and directors’ insider trading profitability	Finance research letters	Sung Gon Chung, Jimmy Lee, Sang Hyun Park	Wayne State University; Singapore Management University; Augusta University
2026-09-29	Can data factor marketization curb real earnings management? Evidence from the establishment of data asset trading platforms	International Review of Economics & Finance	Ningzhi Wang, J. Andrew Zhang, Limin Xu	Huangshan University; Shanghai International Studies University; The University of Adelaide