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2003-2022修正琼斯模型应计盈余管理盈余平滑会计信息透明度 2003-2022+STATa代码
2 个回复 - 1249 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、机构投资者与股价同步 ...2023-5-5 14:19 - deepwhite1103 - 现金交易版

【Zdata】非线形Jones模型(Ball and Shivakumar,2006)数据测算过程及结果1998-2022
0 个回复 - 364 次查看点上面附件图标，上传附件后可设置现金定测算结果说明: 剔除金融行业，分是否剔除被特别处理的公司两种情况分别计算了五种板块分组的盈余管理结果:1.全A股板块:沪深A股,北证A股、科创板、创业板； 2.沪深A； ...2023-4-15 00:59 - DLihcshtorjk - 现金交易版

【Zdata】考虑盈利能力的Jones模型(Kothari,2005)数据、详细Dofile、结果，1998-2022
1 个回复 - 844 次查看理论说明修正Jones模型(Dechow、Sloan and Sweeny,1995)认为:由于在营业收入变动额中，由于信用销售收入的变动额(即应收账款)的存在，基本Jones模型会高估非操作性应计利润，因此，他们将应收账款考虑在非操作性应 ...2023-4-11 00:05 - DLihcshtorjk - 现金交易版

Quantitative Hedge Funds Discretionary, Systematic, AI, ESG and Quantamental
2 个回复 - 474 次查看 Quantitative Hedge Funds: Discretionary, Systematic, AI, ESG and Quantamental English | 2022 | ISBN: 1800612370 | 288 pages | True PDF EPUB[/backcolor] [/backcolor] [/backcolor]2023-2-9 11:30 - zhangke0987 - 经管书评

全权应计交易策略与基本面分析之价值（Discretionary accruals trading strategy and
0 个回复 - 824 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

Design and Pricing of Discretionary Service Lines
2 个回复 - 483 次查看【作者(必填)】 Laurens Debo , Cuihong Li 【文题(必填)】 Design and Pricing of Discretionary Service Lines 【年份(必填)】 2020 【全文链接或数据库名称(选填)】https://pubsonline.informs.org/doi/10. ...2020-9-14 12:31 - timesever - 求助成功区

Elections and Discretionary Accruals: Evidence from 2004
0 个回复 - 506 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

广发证券（香港）-2017_Consumer_Discretionary_Sector_Outlook-20170105-GF_Securiti
3 个回复 - 862 次查看 2017-1-11 14:40 - yephon123 - 行业分析报告

Can Managers Use Discretionary Accruals to Ease Financial Constraints
3 个回复 - 622 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

Compensation policy and discretionary disclosure
5 个回复 - 1129 次查看【作者(必填)】V Nagar, D Nanda, PD Wysocki【文题(必填)】Compensation policy and discretionary disclosure 【年份(必填)】2001 【全文链接或数据库名称(选填)】2015-7-5 23:07 - fxq2327 - 文献求助专区

文献求助:Discretionary behavior with respect to allowances for loan losses and t
3 个回复 - 964 次查看【作者(必填)】William H. Beaver, Ellen E. Engel 【文题(必填)】Discretionary behavior with respect to allowances for loan losses and the behavior of security prices 【年份(必填)】1996 【全文链接 ...2013-7-6 10:58 - friends326 - 求助成功区

Performance matched discretionary accrual measures
3 个回复 - 933 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

The role of the manager's human capital in discretionary disclosure
1 个回复 - 459 次查看【作者(必填)】Venky Nagar 【文题(必填)】The Role of the Manager's Human Capital in Discretionary Disclosure 【年份(必填)】1999 【全文链接或数据库名称(选填)】http://www.jstor.org/stable/249135 ...2017-11-1 14:12 - fxq2327 - 求助成功区

Rational Macro A Manifesto for Discretionary Global Macro and Tactical Asset All
0 个回复 - 319 次查看【作者(必填)】 Mr John Butters 【文题(必填)】Rational Macro: A Manifesto for Discretionary Global Macro and Tactical Asset Allocation 【年份(必填)】2013 【全文链接或数据库名称(选填)】https://w ...2022-10-5 20:43 - alexwoos - 文献求助专区

The pricing of discretionary accruals
2 个回复 - 467 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

求书 Rational Macro: A Manifesto for Discretionary Global Macro and Tactical Ass
0 个回复 - 824 次查看求书 Rational Macro: A Manifesto for Discretionary Global Macro and Tactical Ass 求书 Rational Macro: A Manifesto for Discretionary Global Macro and Tactical Ass 求书 Rational Macro: A Manifesto for ...2019-3-29 20:21 - yqqwe - 悬赏大厅

The pricing of discretionary accruals
1 个回复 - 564 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

Man vs. Machine: Comparing Discretionary and Systematic Hedge Fund Performance
1 个回复 - 547 次查看【作者(必填)】Campbell R. Harvey, Sandy Rattray, Andrew Sinclair, and Otto Van Hemert 【文题(必填)】Man vs. Machine: Comparing Discretionary and Systematic Hedge Fund Performance 【年份(必填)】S ...2017-10-22 08:35 - lopemann - 求助成功区

求Williamson, Oliver.的The Economics of Discretionary Behavior: Managerial Objecti
18 个回复 - 3708 次查看求Williamson, Oliver.的“The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm ”一书，电子版也可，谢谢2009-3-31 14:41 - wqdy - 求助成功区

Ethical leadership, moral equity judgments, and discretionary workplace
8 个回复 - 886 次查看【作者(必填)】CJ Resick ， MB Hargis ， P Shao ， SB Dust 【文题(必填)】 Ethical leadership, moral equity judgments, and discretionary workplace behavior. 【年份(必填)】Human Relations , 2013 , ...2017-9-22 16:35 - deer11 - 求助成功区

Discretionary Aggregation
2 个回复 - 611 次查看【作者(必填)】Michael Ebert, Dirk Simons and Jack D. Stecher 【文题(必填)】Discretionary Aggregation 【年份(必填)】2017 January, Volume 92, Issue 1 【全文链接或数据库名称(选填)】The Accountin ...2017-7-3 14:28 - saudada - 求助成功区

Audit quality and the pricing of discretionary accruals
1 个回复 - 818 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

The behavior of fiscal policy: Cyclicality and discretionary fiscal decisions
2 个回复 - 1147 次查看文献题目：The behavior of fiscal policy: Cyclicality and discretionary fiscal decisions （working paper) 作者：Woo, J (2005) （完整姓名不详）来源：我在谷歌学术里尝试检索过，只过获得一个被引用的 ...2011-8-15 15:18 - songguoyuan - 求助成功区

Discussion of ‘compensation policy and discretionary disclosure’
1 个回复 - 554 次查看【作者(必填)】ME Barth 【文题(必填)】Discussion of ‘compensation policy and discretionary disclosure’ 【年份(必填)】2003 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/a ...2017-5-6 09:34 - fxq2327 - 求助成功区

Relevance of Discretionary AccrualsInformation (DAI) in Ohlson modelthe case
0 个回复 - 801 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

Consumer Discretionary：Focus on Key Themes；Cherry Picking in 2017
1 个回复 - 831 次查看 We continue to see education sector in China as an investment opportunity in 2017，riding on the shortage of public pre schools，relatively low spending in China’s education sector vs internation ...2017-1-21 12:53 - caozisimon - 行业分析报告

Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable
1 个回复 - 691 次查看【作者(必填)】QI CHEN, TRACY R. LEWIS, KATHERINE SCHIPPER and YUN ZHANG 【文题(必填)】Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination ...2016-11-17 12:42 - timesever - 求助成功区

Auditor changes and discretionary accruals
1 个回复 - 818 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

Information quality and discretionary disclosure
1 个回复 - 844 次查看【作者(必填)】Robert E. Verrecchia∗ 【文题(必填)】Information quality and discretionary disclosure 【年份(必填)】 1990 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science ...2016-3-28 09:31 - blueskyy - 文献求助专区

Discretionary Disclosure Strategies in Corporate Narratives: Incremental Informa
3 个回复 - 1066 次查看【作者(必填)】Merkl-Davies, Doris M; Brennan, Niamh M. 【文题(必填)】Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? 【年份(必填)】 ...2016-2-16 10:44 - Elisa129 - 求助成功区

abnormal arruals和discretionary accruals分别都怎么翻译合适？
5 个回复 - 17060 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

GETTING STARTED IN CONSUMER DISCRETIONARY
0 个回复 - 1191 次查看 I - GETTING STARTED IN CONSUMER DISCRETIONARY Chapter 1 - CONSUMER DISCRETIONARY BASICS CONSUMER DISCRETIONARY 101 GETTING TO KNOW THE CONSUMER DISCRETIONARY SECTOR Chapter 2 - THE HISTORY OF THE ...2016-1-2 22:50 - ytw1018 - 量化投资

“Discretionary ratings
0 个回复 - 599 次查看 “Discretionary ratings and the pricing of subprime mortgage-backed securities2015-10-26 11:02 - 『劈劈马』 - 金融学（理论版）

Earnings performance and discretionary disclosure
1 个回复 - 830 次查看【作者(必填)】GS Miller 【文题(必填)】Earnings performance anddiscretionary disclosure 【年份(必填)】2002 【全文链接或数据库名称(选填)】Journal of Accounting Research, 2002 - Wiley Online Libra ...2015-6-20 09:58 - fxq2327 - 求助成功区

A model of daily time allocation to discretionary out-of-home activities and tri
2 个回复 - 718 次查看【作者(必填)】 Ryuichi Kitamura 【文题(必填)】 A model of daily time allocation to discretionary out-of-home activities and trips【年份(必填)】 1984 【全文链接或数据库名称(选填)】http://www.scien ...2015-4-28 16:46 - ticket1988 - 求助成功区

Discretionary disclosure strategies in corporate narratives: incremental inform
1 个回复 - 1085 次查看【作者(必填)】Merkl-Davies, Doris M.; Brennan, Niamh M. 【文题(必填)】Discretionary disclosure strategies in corporate narratives: incremental information or impression management 【年份(必填)】 ...2014-7-15 17:15 - baobeizhu163 - 求助成功区

Discretionary disclosure strategies in corporate narratives: incremental informa
1 个回复 - 521 次查看【作者(必填)】Merkl-Davies, D.M. and N. Brennan. 【文题(必填)】Discretionary disclosure strategies in corporate narratives: incremental information or impression management? 【年份(必填)】2007 ...2014-4-7 09:50 - baobeizhu163 - 求助成功区

求外文文献Discretionary disclosure strategies in corporate narratives
2 个回复 - 615 次查看【作者(必填)】Merkl-Davies, D.M. and N. Brennan 【文题(必填)】Discretionary disclosure strategies in corporate narratives: incremental information or impression management 【年份(必填)】2007，2 ...2014-4-2 19:44 - baobeizhu163 - 求助成功区

文献求助A model of daily time allocation to discretionary out-of-home activities
2 个回复 - 521 次查看【作者(必填)】 [*]Ryuichi Kitamura 【文题(必填)】A model of daily time allocation to discretionary out-of-home activities and trips 【年份(必填)】1984 【全文链接或数据库名称(选填)】http:// ...2014-3-5 10:31 - Tonyhk - 求助成功区

Management changes and discretionary accounting decisions
2 个回复 - 1412 次查看【作者(必填)】Michael L. Moore[/backcolor] 【文题(必填)】Management changes and discretionary accounting decisions 【年份(必填)】1973 【全文链接或数据库名称(选填)】http://www.jstor.org/disco ...2012-5-24 19:24 - 唐错错 - 求助成功区

The Role of Industry Classification in Estimating Discretionary Accruals
2 个回复 - 764 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

Discretionary disclosure
1 个回复 - 887 次查看【作者(必填)】Verrecchia 【文题(必填)】Discretionary disclosure 【年份(必填)】1983 【全文链接或数据库名称(选填)】http://www.sciencedirect.com/science/article/pii/01654101839001132013-6-16 19:32 - dhatura - 求助成功区

wiley一篇：Discretionary and transactional human resource practices and employee
1 个回复 - 231 次查看【作者(必填)】 Monica C. Gavino1,*, Sandy J. Wayne2, Berrin Erdogan3 【文题(必填)】 Discretionary and transactional human resource practices and employee outcomes: The role of perceived organizatio ...2013-5-4 18:50 - yinhezhiwang - 求助成功区

Discretionary power: a legal study of official discretion
0 个回复 - 863 次查看 GILLIGAN D J． Discretionary power: a legal study of official discretion［M］． Oxford: Clarendon Press， 1986: 23 － 90．2012-12-20 23:30 - cufeshiwenjie - 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 - 1629 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 - 1585 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 earning characteristics of firms reporting discretionary accounting changes
2 个回复 - 1031 次查看【作者(必填)】Bremser, W.G. 【文题(必填)】 The earning characteristics of firms reporting discretionary accountingchanges 【年份(必填)】1975 【全文链接或数据库名称(选填)】http://www.jstor.or ...2012-4-2 18:17 - 唐错错 - 求助成功区

[讨论] 新人请教：discretionary policy 怎么理解？
6 个回复 - 8860 次查看 <P>discretionary policy 怎么理解？</P> <P>定义？哪些政策是discretionary policy? 用途？例子？</P>2005-12-27 13:37 - oriental_adam - 宏观经济学

重金买Verrecchia(1983)的 “Discretionary disclosure”
1 个回复 - 2461 次查看 2010-1-10 11:43 - 09001-jz - 悬赏大厅

Promotion, Turnover, and Discretionary Human Capital Acquisition
0 个回复 - 1488 次查看劳经英文论文2010-9-24 10:04 - vanhongbin - 劳动经济学

[推荐]CLSA里昂证券-China Consumer Discretionary Sector outlook 中国百货零售业行业展望报告（2009年5月1
1 个回复 - 2785 次查看 CLSA里昂证券-China Consumer Discretionary Sector outlook 中国百货零售业行业展望报告（2009年5月11日） Looking into 2010 With strong balance sheets, improved earnings visibility for 2H09 onwards a ...2009-5-13 23:09 - tcwood - 行业分析报告

The Role of Fixed Cost and Non-Discretionary Variables in Fisheries: A Theo...
0 个回复 - 173 次查看 2005-5-27 16:23 - 地区生产总值188 - Forum

The Role of Fixed Cost and Non-Discretionary Variables in Fisheries: A Theo...
0 个回复 - 284 次查看 2005-5-27 15:04 - 地区生产总值188 - Forum

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