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Using a hidden Markov model to measure earnings quality
16 references·1 citing·40 second hop
Using a hidden Markov model to measure earnings quality (2019)Using a hidden Markov model to measure ea…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Essays on disclosure (2001)Essays on disclosureForecasting Profitability and Earnings (2000)Forecasting Profitability and…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…The relation between earnings and cash flows (1998)The relation between earnings…Modeling the conditional distribution of interest rates as a regime-switching process (1996)Modeling the conditional dist…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …The information content of losses (1995)The information content of lo…A New Approach to the Economic Analysis of Nonstationary Time Series and the Business Cycle (1989)A New Approach to the Economi…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …The role of the audit committee in improving earnings quality: The case of industrial companies in GCC (2020)The role of the audit committ…Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Generalized autoregressive conditional heteroskedasticity (1986)Conditional Heteroskedasticity in Asset Returns: A New Approach (1991)Asymmetric correlations of equity portfolios (2002)International Asset Allocation With Regime Shifts (2002)Forecasting Volatility in Financial Markets: A Review (2003)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Capital markets research in accounting (2001)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)Trends and random walks in macroeconmic time series (1982)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)The Great Crash, the Oil Price Shock, and the Unit Root Hypothesis (1989)ARCH modeling in finance (1992)Introductory Econometrics for Finance (2008)How does financial reporting quality relate to investment efficiency? (2009)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1989A New Approach to the Economic Analysis of Nonstationary Time Series and the Business Cycle9,681 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2001Essays on disclosure2,478 cited
  • 1995The information content of losses2,315 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1996Modeling the conditional distribution of interest rates as a regime-switching process1,492 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2011Detecting Earnings Management: A New Approach676 cited

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  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
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    • 2020The role of the audit committee in improving earnings quality: The case of industrial companies in GCC34 cited