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Operating asymmetries and non-linear spline correction in discretionary accrual models
Banker, Rajiv D.
;
Byzalov, Dmitri
;
Fang, Shunlan
;
Jin, …
- In:
Review of quantitative finance and accounting
54
(
2020
)
3
,
pp. 803-850
Persistent link: https://www.econbiz.de/10012233096
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2
Measuring discretionary accruals : are ROA-matched models better than the original Jones-type models?
Keung, Edmund
;
Shih, Michael S. H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 736-768
Persistent link: https://www.econbiz.de/10010379987
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