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The role of industry classification in estimating discretionary accruals

Hrazdil, Karel; Scott, Thomas - In: Review of quantitative finance and accounting 40 (2013) 1, pp. 15-39

Persistent link: https://www.econbiz.de/10009699505

Industry classification and the efficiency of intra-industry information transfers

Chung, Dennis Y.; Hrazdil, Karel; Trottier, Kim - In: American journal of business : applying research to … 29 (2014) 1, pp. 95-111

Persistent link: https://www.econbiz.de/10010349336

An intra- and inter-industry evaluation of three classification schemes common in capital market research

Hrazdil, Karel; Trottier, Kim; Zhang, Ray - In: Applied economics 46 (2014) 16/18, pp. 2021-2033

Persistent link: https://www.econbiz.de/10010412671

The Importance of Industry Classification in Estimating Concentration Ratios

Hrazdil, Karel - 2012

We compare different industry concentration ratios based on the Standard Industry Classification (SIC) system to ratios based on the Global Industry Classification Standard (GICS) system and demonstrate through the analysis of industry markups that GICS-based measures are better proxies for the...

Persistent link: https://www.econbiz.de/10013113449