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The role of industry classification in estimating discretionary accruals · Study

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ArticleThe role of industry classification in estimating discretionary accruals

Karel Hrazdil2011

Article2011

The role of industry classification in estimating discretionary accruals

38 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Analysis and Corporate Governance

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References

1993Common risk factors in the returns on stocks and bonds 1973Risk, Return, and Equilibrium: Empirical Tests 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1997Industry costs of equity 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management

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2012A Comparison of Industry Classification Schemes: A Large Sample Study 2012Outsider CEO succession and firm performance 2019Industry classification, product market competition, and firm characteristics

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Year2011

Typearticle

Published2011-12-29

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations38

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11156-011-0268-6

openalex_workW1999795442

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