Earnings management and earnings predictability : a quantile regression approach
Year of publication: |
2021
|
---|---|
Authors: | Li, Leon ; Hwang, Nen-Chen Richard ; Nartea, Gilbert V. |
Published in: |
Australian journal of management. - London : Sage, ISSN 1327-2020, ZDB-ID 2011797-8. - Vol. 46.2021, 3, p. 389-408
|
Subject: | Analyst forecast dispersion | discretionary accruals | quantile regression | Bilanzpolitik | Accounting policy | Regressionsanalyse | Regression analysis | Prognoseverfahren | Forecasting model | Rückstellung | Accrual | Prognose | Forecast | Gewinn | Profit | Schätzung | Estimation | Finanzanalyse | Financial analysis | Gewinnermittlung | Profit determination |
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