Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24
analyzes whether there are differences in terms of the discretionary accruals between groups. This study also uses discrete … time logit regression to determine if the use of discretionary accruals is predictive of whether unlisted firms would … ROA group) to measure discretionary accruals, which was used as a proxy for earnings management. The results of our study …