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Performance Matched Discretionary Accrual Measures

Kothari, S.P.; Leone, Andrew J.; Wasley, Charles E.

SSRN Electronic Journal – Jan 1, 2001

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Performance Matched Discretionary Accrual Measures

Kothari, S.P.; Leone, Andrew J.; Wasley, Charles E.

SSRN Electronic Journal – Jan 1, 2001

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Publisher: CrossRef
ISSN: 1556-5068
DOI: 10.2139/ssrn.264859
Publisher site: See Article on Publisher Site

References

Detecting abnormal operating performance: The empirical power and specification of test statistics

B Barber
Detecting long-run abnormal stock returns: The empirical power and specification of test statistics

B Barber
Accruals and the prediction of future cash flows

M Barth
Earnings management and the long-run underperformance of initial public offerings

S Teoh
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity

H White