Showing 1 - 10 of 43
model assumptions. Individual-level residuals are easy to estimate in the Bayesian SEM and are used to dene posterior … predictive checks for model assumptions. The empirical cumulative distribution function of the residuals is used to test the … assumption that the residual error is normally distributed. Cumulative sums of the residuals are used to check the assumption …
Persistent link: https://www.econbiz.de/10009483015
Business ventures are started by individuals and teams with very different backgrounds and motivations, pursuing business ideas of very variable inherent quality in environments that also show tremendous variability. As a result it is difficult to arrive at broadly valid generalizations, and...
Persistent link: https://www.econbiz.de/10009437544
The Comprehensive Australian Study of Entrepreneurial Emergence (CAUSEE) is a research programme that aims to uncover the factors that initiate, hinder and facilitate the process of emergence of new economic activities and organizations. It is widely acknowledged that entrepreneurship is one of...
Persistent link: https://www.econbiz.de/10009437991
This article highlights issues and presents strategies for conducting intervention research in highly unstable environments such as schools, critical care units, and long-term care facilities. The authors draw on their own experiences to discuss the challenges that may be encountered in highly...
Persistent link: https://www.econbiz.de/10009466016
This article highlights issues and presents strategies for conducting intervention research in highly unstable environments such as schools, critical care units, and long-term care facilities. The authors draw on their own experiences to discuss the challenges that may be encountered in highly...
Persistent link: https://www.econbiz.de/10009466026
Consider a set of baseline predictors X to predict a binary outcome D and let Y be a novel marker or predictor. This paper is concerned with evaluating the performance of the augmented risk model P(D = 1|Y,X) compared with the baseline model P(D = 1|X). The diagnostic likelihood ratio, DLRX(y),...
Persistent link: https://www.econbiz.de/10009483615
The objective of this thesis is to investigate whether the corporate governance practices adopted by Chinese listed firms are associated with the quality of earnings information. Based on a review of agency and institutional theory, this study develops hypotheses that predict the monitoring...
Persistent link: https://www.econbiz.de/10009438004
Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...
Persistent link: https://www.econbiz.de/10009438215
This research is motivated by the fact that there is a paucity of research on the earnings management practices of banks in Australia. Research on the practices of North American, European and Asian banks provided conflicting evidence. In this study, we examine whether Australian banks engage in...
Persistent link: https://www.econbiz.de/10009440734
In this paper, we model earnings management as a consequence of the interaction among self-interested economic agents -- namely, the managers, the shareholders, and the regulators. In our model, a manager controls a stochastic production technology and makes periodic accounting reports about his...
Persistent link: https://www.econbiz.de/10009441204