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The impact of idiosyncratic risk on accrual management
Datta, Sudip; Iskandar-Datta, Mai E.; Vivek Singh - In: International journal of managerial finance : IJMF 13 (2017) 1, pp. 70-90
Persistent link: https://www.econbiz.de/10011660516
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
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Accrual management and firm-specific risk
Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual … Exchange from 2015 to 2019. The results showed that accrual management positively affects specific risks, which is strengthened … by information asymmetry. These results indicate that accrual management has the potential to occur in environments with …
Persistent link: https://www.econbiz.de/10013463798
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Does idiosyncratic risk affect earnings quality? : evidence from Indonesia
Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13
tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …
Persistent link: https://www.econbiz.de/10014440932
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Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.; Bilinski, Pawel - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
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Accounting for Uncertainty : An Application of Bayesian Methods to Accruals Models
Breuer, Matthias - 2020
We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature's standard approach. The standard approach takes a given model of...
Persistent link: https://www.econbiz.de/10012848657
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Mispricing of risk in sovereign bond markets with asymmetric information
Mihm, Benedikt - In: German economic review 17 (2016) 4, pp. 491-511
Persistent link: https://www.econbiz.de/10011665778
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Informationsökonomische Fundierung von Austauschprozessen : eine nachfragerorientierte Analyse
Adler, Jost - 1996
Persistent link: https://www.econbiz.de/10000610471
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A model of quality uncertainty with a continuum of quality levels
Gertz, Christopher - 2014 - This version: September 3, 2014
This work takes a closer look on the predominant assumption in usual lemon market models of having finitely many or even only two different levels of quality. We model a situation which is close to the classical monopolistic setting but admits an interval of possible quality values....
Persistent link: https://www.econbiz.de/10010403068
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Information signal quality and risky project evaluation in organizations : (environment, adoptability and choice-hierarchies and polyarchies)
Seber, Akin - In: International journal of economics and finance 6 (2014) 9, pp. 228-238
Persistent link: https://www.econbiz.de/10010417760