A Study of Intertemporal Variation in Earnings Response Coefficients

A Study of Intertemporal Variation in Earnings Response Coefficients PDF Author: Douglas Clifford Cerf
Publisher:
ISBN:
Category :
Languages : en
Pages : 248

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A Study of Intertemporal Variation in Earnings Response Coefficients

A Study of Intertemporal Variation in Earnings Response Coefficients PDF Author: Douglas Clifford Cerf
Publisher:
ISBN:
Category :
Languages : en
Pages : 248

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Book Description


Specification Searches

Specification Searches PDF Author: E. E. Leamer
Publisher:
ISBN:
Category : Mathematics
Languages : en
Pages : 392

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Book Description
Offers a radically new approach to inference with nonexperimental data when the statistical model is ambiguously defined. Examines the process of model searching and its implications for inference. Identifies six different varieties of specification searches, discussing the inferential consequences of each in detail.

Stocks, Bonds, Bills, and Inflation

Stocks, Bonds, Bills, and Inflation PDF Author: Roger G. Ibbotson
Publisher:
ISBN: 9781556232312
Category : Actions (Titres de société) - Prix - Prévision
Languages : en
Pages : 202

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Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587

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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Earnings Quality

Earnings Quality PDF Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97

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Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Corporate Governance in Transition Economies

Corporate Governance in Transition Economies PDF Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 0387848312
Category : Business & Economics
Languages : en
Pages : 418

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Book Description
"Corporate Governance in Transition Economies" will appeal to a wide segment of the academic market including accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. Economists in the subfields of transition economics and development economics for it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies because the book discusses topics involving Russia, Ukraine and other East European countries. Policy analysts who deal with accounting, finance, transition economics or Russia or Eastern Europe will also find this book to be a valuable reference and source of current information.

An Introduction to Bayesian Inference in Econometrics

An Introduction to Bayesian Inference in Econometrics PDF Author: Arnold Zellner
Publisher: Wiley-Interscience
ISBN: 9780471169376
Category : Mathematics
Languages : en
Pages : 0

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Book Description
This is a classical reprint edition of the original 1971 edition of An Introduction to Bayesian Inference in Economics. This historical volume is an early introduction to Bayesian inference and methodology which still has lasting value for today's statistician and student. The coverage ranges from the fundamental concepts and operations of Bayesian inference to analysis of applications in specific econometric problems and the testing of hypotheses and models.

European Equity Markets

European Equity Markets PDF Author: Gabriel A. Hawawini
Publisher: Facsimiles-Garl
ISBN:
Category : Business & Economics
Languages : en
Pages : 496

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Smoothing Income Numbers

Smoothing Income Numbers PDF Author: Joshua Ronen
Publisher: Addison Wesley Publishing Company
ISBN: 9780201063479
Category : Income accounting
Languages : en
Pages : 148

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Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 510

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Book Description