Using partial least squares in archival accounting research : an application to earnings quality measuring
Ana Licerán-Gutiérrez and Manuel Cano-Rodríguez
| Year of publication: |
2020
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| Authors: | Licerán-Gutiérrez, Ana ; Cano-Rodríguez, Manuel |
| Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 49.2020, 2, p. 143-170
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| Subject: | earnings dimensions | earnings quality concept | earnings quality construct | earnings quality measuring | partial least squares (PLS) | Structural equation models (SEM) | Strukturgleichungsmodell | Structural equation model | Partielle kleinste Quadrate | Partial least squares | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Gewinn | Profit | Kleinste-Quadrate-Methode | Least squares method | Produktqualität | Product quality | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2019.1608705 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012255970