---
title: "Dechow-Dichev accruals quality: formula and papers"
description: "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."
url: https://scholar4ai.com/equations/dechow-dichev-accruals-quality
markdown_url: https://scholar4ai.com/equations/dechow-dichev-accruals-quality.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-26T13:22:50+09:00
window: 2026-09-27 to 2026-10-26
source: OpenAlex (CC0)
---

# Dechow-Dichev accruals quality

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

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

- area: Accounting
- 1 papers in the last 7 days
- Names searched for: Dechow and Dichev, Dechow-Dichev, accruals quality, accrual quality

Back to the ranking: https://scholar4ai.com/rankings/equations.md

## 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).
- From Apr 2024 to Sep 2026, 7 archived papers mentioned Dechow-Dichev accruals quality in their title, abstract or keywords, most of them in May 2024 (1).

## Mentions over 30 months

*Papers mentioning it by publication month, Apr 2024 to Sep 2026 (titles, abstracts and keywords)*

| Trend | Apr 24–Sep 24 | Oct 24–Sep 25 | Oct 25–Sep 26 | 30 months |
|---|---:|---:|---:|---:|
|  | 3 | 3 | 1 | 7 |

*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](https://doi.org/10.1057/s41310-026-00437-0) | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | Mouna Baccouri, Nemer Badwan | Manouba University; Palestine Technical University - Kadoorie |
| 2026-10-01 | [IRS monitoring and directors’ insider trading profitability](https://doi.org/10.1016/j.frl.2026.110873) | [Finance research letters](https://scholar4ai.com/journals/finance-research-letters.md) | 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](https://doi.org/10.1016/j.iref.2026.105916) | [International Review of Economics & Finance](https://scholar4ai.com/journals/international-review-of-economics-finance.md) | Ningzhi Wang, J. Andrew Zhang, Limin Xu | Huangshan University; Shanghai International Studies University; The University of Adelaide |

## Cite this page

Scholar4AI. (2026). Dechow-Dichev accruals quality. Journal Research Rankings. Retrieved October 26, 2026, from https://scholar4ai.com/equations/dechow-dichev-accruals-quality

```bibtex
@misc{scholar4ai-equations-dechow-dichev-accruals-quality,
  author = {{Scholar4AI}},
  title = {Dechow-Dichev accruals quality},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/equations/dechow-dichev-accruals-quality}},
  urldate = {2026-10-26},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).