Using a hidden Markov model to measure earnings quality
Kai Du, Steven Huddart, Lingzhou Xue, Yifan Zhang
| Year of publication: |
2020
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|---|---|
| Authors: | Du, Kai ; Huddart, Steven J. ; Xue, Lingzhou ; Zhang, Yifan |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 69.2020, 2/3, p. 1-27
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| Subject: | Bayesian hierarchical framework | Earnings fidelity | Earnings quality | Hidden Markov model | MCMC methods | Markov-Kette | Markov chain | Bayes-Statistik | Bayesian inference | Gewinn | Profit | Theorie | Theory | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2019.101281 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012237575