On the use of residuals as dependent variables
Wei Chen, Paul Hribar, Samuel J. Melessa
| Year of publication: |
2022
|
|---|---|
| Authors: | Chen, Wei ; Hribar, Paul ; Melessa, Samuel J. |
| Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 7.2022, 1, p. 68-83
|
| Subject: | two-step regression | residuals | coefficient bias | discretionary accruals | real earnings management | Bilanzpolitik | Accounting policy | Regressionsanalyse | Regression analysis | Schätztheorie | Estimation theory | Rückstellung | Accrual | Systematischer Fehler | Bias |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2021-008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013417053