Operating asymmetries and non-linear spline correction in discretionary accrual models
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11156-019-00808-5.pdf
Reference61 articles.
1. Abarbanell J, Bushee B (1997) Fundamental analysis, future earnings, and stock prices. J Account Res 35(1):1–24
2. Abarbanell J, Bushee B (1998) Abnormal returns to a fundamental analysis strategy. Account Rev 36(1):19–45
3. Ali A, Zhang W (2015) CEO tenure and earnings management. J Account Econ 59(1):60–79
4. Anderson MC, Banker RD, Janakiraman SN (2003) Are selling, general, and administrative costs “sticky”? J Account Res 41(1):47–63
5. Ball R (2013) Accounting informs investors and earnings management is rife: two questionable beliefs. Account Horiz 27(4):847–853
Cited by 16 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Order backlog and its association with fundamental analysis metrics and future earnings;Review of Quantitative Finance and Accounting;2024-02-26
2. Unintended Consequences of Regulations: Evidence from Political Costs and Earnings Management;2024
3. The impact of cost stickiness on income smoothing: evidence from employment protection regulations;Accounting and Business Research;2023-11-07
4. Chief financial officer overconfidence and earnings management;Accounting Forum;2023-04-28
5. Chief financial officer overconfidence and stock price crash risk;International Review of Financial Analysis;2022-11
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3