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Does policy uncertainty affect earnings quality? : evidence from China
Kim, Sang Ho; An, Yohan - In: International journal of managerial and financial … 16 (2024) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10015065929
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The effect of accounting practices on bankruptcy risk : evidence from MENA countries
Ghazalat, Anas - In: International journal of management practice : IJMP 17 (2024) 3, pp. 329-355
Persistent link: https://www.econbiz.de/10015069566
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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