结果：找到“Discretionary accrual”相关内容13个，排序为按回复时间降序，搜索更多相关帖子请点击“高级”
修正琼斯模型 应计盈余管理 盈余平滑 会计信息透明度 原始数据1998-2020+STATa代码6 个回复 - 1802 次查看 修正琼斯模型会计信息透明度计算方法 还有陆建桥模型和收益匹配（或考虑业绩影响的）的Jones模型可作为稳健性检验说明在先： 1、参考文章：王亚平老师2009年发表在《金融研究》上的《信息透明度、机构投资者与股价 ...2022-3-2 17:03 - deepwhite1103 - 现金交易版
盈余管理2000-201912 个回复 - 2211 次查看 盈余管理2000-2019 参考经济研究2014《决策权配置、盈余管理和投资效率》一文做法，采用修正Jones模型估计，具体模型和做法见论文98页！由于需要分行业年度回归，正对当年度行业年数据不足15个样本的进行剔除， ...2020-10-10 18:52 - 半岩有洞顶有池1 - 现金交易版
全权应计交易策略与基本面分析之价值（Discretionary accruals trading strategy and0 个回复 - 843 次查看 全权应计交易策略与基本面分析之价值Discretionary accruals trading strategy and the value of fundamental analys The accrual anomaly was first identified by Sloan (1996), demonstrating the negative rela ...2021-4-26 09:25 - liyongxws - 现金交易版
Elections and Discretionary Accruals: Evidence from 2004
0 个回复 - 522 次查看 Elections and Discretionary Accruals: Evidence from 2004 K A RT H I K RAMANNA AND S U G ATA ROYCHOWDHURY Received 31 March 2008; accepted 9 December 2009 ABSTRACT We examine the accrual choices ...2020-5-11 12:09 - 2464_1576338390 - 论文版
0 个回复 - 522 次查看 Elections and Discretionary Accruals: Evidence from 2004 K A RT H I K RAMANNA AND S U G ATA ROYCHOWDHURY Received 31 March 2008; accepted 9 December 2009 ABSTRACT We examine the accrual choices ...2020-5-11 12:09 - 2464_1576338390 - 论文版
Can Managers Use Discretionary Accruals to Ease Financial Constraints
3 个回复 - 637 次查看 【作者(必填)】JS Linck, J Netter, T Shu 【文题(必填)】Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment 【年份(必填 ...2019-8-10 17:14 - fxq2327 - 求助成功区
3 个回复 - 637 次查看 【作者(必填)】JS Linck, J Netter, T Shu 【文题(必填)】Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment 【年份(必填 ...2019-8-10 17:14 - fxq2327 - 求助成功区
Performance matched discretionary accrual measures
3 个回复 - 966 次查看 【作者(必填)】Kothari, S., Leone, A., Wasley, 【文题(必填)】Performance matched discretionary accrual measures 【年份(必填)】2005 【全文链接或数据库名称(选填)】Journal of Accounting and Econo ...2019-1-27 09:16 - deem - 求助成功区
3 个回复 - 966 次查看 【作者(必填)】Kothari, S., Leone, A., Wasley, 【文题(必填)】Performance matched discretionary accrual measures 【年份(必填)】2005 【全文链接或数据库名称(选填)】Journal of Accounting and Econo ...2019-1-27 09:16 - deem - 求助成功区
Audit quality and the pricing of discretionary accruals
1 个回复 - 833 次查看 【作者(必填)】GV Krishnan 【文题(必填)】Audit quality and the pricing of discretionary accruals 【年份(必填)】2003 【全文链接或数据库名称(选填)】http://www.aaajournals.org/doi/abs/10.2308/aud ...2017-5-13 20:11 - fxq2327 - 求助成功区
1 个回复 - 833 次查看 【作者(必填)】GV Krishnan 【文题(必填)】Audit quality and the pricing of discretionary accruals 【年份(必填)】2003 【全文链接或数据库名称(选填)】http://www.aaajournals.org/doi/abs/10.2308/aud ...2017-5-13 20:11 - fxq2327 - 求助成功区
Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case
0 个回复 - 888 次查看 Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case of Mexico 关于奥尔森模型的一篇外文文献2017-3-12 21:11 - Anne_Sun - 会计与财务管理
0 个回复 - 888 次查看 Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case of Mexico 关于奥尔森模型的一篇外文文献2017-3-12 21:11 - Anne_Sun - 会计与财务管理
Auditor changes and discretionary accruals
1 个回复 - 834 次查看 Auditor changes and discretionary accruals 作者：M.L. DeFond, K.R. Subramanyam2016-9-13 17:39 - wangetta - 会计与财务管理
1 个回复 - 834 次查看 Auditor changes and discretionary accruals 作者：M.L. DeFond, K.R. Subramanyam2016-9-13 17:39 - wangetta - 会计与财务管理
The Role of Industry Classification in Estimating Discretionary Accruals
2 个回复 - 771 次查看 【作者(必填)】Hrazdil, Karel; Scott, Thomas 【文题(必填)】The Role of Industry Classification in Estimating Discretionary Accruals 【年份(必填)】2013 Jan 【全文链接或数据库名称(选填)】Review ...2013-6-24 12:41 - saudada - 求助成功区
2 个回复 - 771 次查看 【作者(必填)】Hrazdil, Karel; Scott, Thomas 【文题(必填)】The Role of Industry Classification in Estimating Discretionary Accruals 【年份(必填)】2013 Jan 【全文链接或数据库名称(选填)】Review ...2013-6-24 12:41 - saudada - 求助成功区
跪求文献Auditor changes and discretionary accruals，请大家多多帮忙，奖励论坛币哦
5 个回复 - 1643 次查看 【作者(必填)】ML DeFond, KR Subramanyam 【文题(必填)】Auditor changes and discretionary accruals 【年份(必填)】1998 【全文链接或数据库名称(选填)】http://scholar.google.com/scholar?cluster=430 ...2012-10-25 21:44 - sunshine5 - 求助成功区
5 个回复 - 1643 次查看 【作者(必填)】ML DeFond, KR Subramanyam 【文题(必填)】Auditor changes and discretionary accruals 【年份(必填)】1998 【全文链接或数据库名称(选填)】http://scholar.google.com/scholar?cluster=430 ...2012-10-25 21:44 - sunshine5 - 求助成功区
the pricing of discretionary accruals
2 个回复 - 1593 次查看 【作者(必填)】K.R. Subramanyam 【文题(必填)】the pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/article/pii/S016541019 ...2012-4-27 16:09 - 唐错错 - 求助成功区
2 个回复 - 1593 次查看 【作者(必填)】K.R. Subramanyam 【文题(必填)】the pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/article/pii/S016541019 ...2012-4-27 16:09 - 唐错错 - 求助成功区
The pricing of discretionary accruals
2 个回复 - 470 次查看 【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2019-7-21 11:19 - fxq2327 - 求助成功区
2 个回复 - 470 次查看 【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2019-7-21 11:19 - fxq2327 - 求助成功区
The pricing of discretionary accruals
1 个回复 - 577 次查看 【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2018-5-3 16:43 - fxq2327 - 求助成功区
1 个回复 - 577 次查看 【作者(必填)】KR Subramanyam 【文题(必填)】The pricing of discretionary accruals 【年份(必填)】1996 【全文链接或数据库名称(选填)】https://www.sciencedirect.com/science/article/pii/S0165410196 ...2018-5-3 16:43 - fxq2327 - 求助成功区
abnormal arruals和discretionary accruals分别都怎么翻译合适？
5 个回复 - 17199 次查看 RT学术上普遍都怎么翻译来着？2012-11-2 16:25 - yanchen1991 - 会计与财务管理
5 个回复 - 17199 次查看 RT学术上普遍都怎么翻译来着？2012-11-2 16:25 - yanchen1991 - 会计与财务管理
