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Hribar, P., and D. C. Nichols. The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Journal of Accounting Research, 2007, 45 (December): 1017–1053.

has been cited by the following article:

• TITLE: The Effect of Fundamental Risk of Listed Companies on the Market Pricing of Accruals Quality

  AUTHORS: Zhaoyuan Geng, Zhendong Wang, Tian Song, Tingjun Liu, Wenting Chi, Yue Yu, Lufei Wang, Tong Zhang, Chaoying He, Minjie Wang, Yiyang Zheng, Yipeng Zhu, Gengen Zhou, Tiantian Li

  KEYWORDS: Cost of Capital; Accruals Quality; Earnings Quality; Fundamental Risk

  JOURNAL NAME: iBusiness, Vol.5 No.1B, April 11, 2013

  ABSTRACT: Motivated by the theoretical results of Yee (2006), with accruals quality, the author of this paper studied enterprises' earnings quality management, and analyzed the effect of accruals quality on capital cost, which is rising with the increase of basic risks, and extended and applied to his study the theoretical study of Francis, LaFond, Olsson and Schipper et al .