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determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence …
Persistent link: https://www.econbiz.de/10008853005
determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic, 1984], the …
Persistent link: https://www.econbiz.de/10005701292
Persistent link: https://www.econbiz.de/10012171518
This article estimates returns to education among entrepreneurs in Bangladesh, using unique survey data from 2012. Our main instrument for education is the education of the father of the entrepreneur, and we control for sibling education in order to take out the potential effect of father...
Persistent link: https://www.econbiz.de/10010930780
endogeneity and self-selection bias, respectively. The results consistently show that maternal employment does have an impact on …
Persistent link: https://www.econbiz.de/10005077093
This paper considers the instrumental variable regression model when there is uncertainty about the set of instruments, exogeneity restrictions, the validity of identifying restrictions and the set of exogenous regressors. This uncertainty can result in a huge number of models. To avoid...
Persistent link: https://www.econbiz.de/10010588326
endogeneity of the available resource levels through their dependence on the Department’s achieved outputs of teaching and … research. Fortunately progress can be made in the presence of such endogeneity through the application of SFA to the … which such resource endogeneity generates. …
Persistent link: https://www.econbiz.de/10011133570
Persistent link: https://www.econbiz.de/10013275584
This paper examines the relationship between disclosure of Tunisian banks and earnings management through the loan loss provisions. Our results suggest that disclosure is negatively and endogenously correlated with earnings management. When the bank discloses more information, it engages less in...
Persistent link: https://www.econbiz.de/10009223264
This paper aims at investigating the effect of board of directors attributes on real earnings management (REM). A panel data of 78 Egyptian listed companies was collected over the period 2008-2017 to test the hypotheses. The results of the system generalized method of moment model revealed that...
Persistent link: https://www.econbiz.de/10014373582