Operating asymmetries and non-linear spline correction in discretionary accrual models
Year of publication: |
2020
|
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Authors: | Banker, Rajiv D. ; Byzalov, Dmitri ; Fang, Shunlan ; Jin, Byunghoon |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 54.2020, 3, p. 803-850
|
Subject: | Sales growth | Non-linearity | Performance matching | Misspecification | Nichtlineare Regression | Nonlinear regression | Modellierung | Scientific modelling | USA | United States | Schätzung | Estimation | Theorie | Theory |
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