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Incorrect Inferences When Using Generated Regressors in Accounting Research · Study

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PreprintIncorrect Inferences When Using Generated Regressors in Accounting Research

Wei Chen2020

OA

Preprintgreen2020

Incorrect Inferences When Using Generated Regressors in Accounting Research

Wei Chen · Paul Hribar · Sam Melessa

23 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Advanced Statistical Methods and Models Spatial and Panel Data Analysis

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2005Performance matched discretionary accrual measures 2008Bootstrap-Based Improvements for Inference with Clustered Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2011Predicting Material Accounting Misstatements*1996The pricing of discretionary accruals

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Details

Year2020

Typepreprint

Published2020-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.3724730

openalex_workW3138610962

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