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Using a hidden Markov model to measure earnings quality · Study

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ArticleUsing a hidden Markov model to measure earnings quality

Kai Du2019

OA

Articlebronze2019

Using a hidden Markov model to measure earnings quality

Kai Du · Steven J. Huddart · Lingzhou Xue

34 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

1989A New Approach to the Economic Analysis of Nonstationary Time Series and the Business Cycle 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2001Essays on disclosure 1995The information content of losses 1985Disclosure of Nonproprietary Information 2011Predicting Material Accounting Misstatements*2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

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2020The role of the audit committee in improving earnings quality: The case of industrial companies in GCC

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Details

Year2019

Typearticle

Published2019-11-27

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2019.101281

openalex_workW2902395099

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