Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions
نویسندگان
چکیده
منابع مشابه
Estimation Sample Selection for Discretionary Accruals Models
We examine how the criteria for choosing estimation samples (peer firms) affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sample as all firms in the same industry. We examine whether firm size performs at least as well as industry membership as the crit...
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Peer Firm Selection for Discretionary Accruals Models
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ژورنال
عنوان ژورنال: Journal of Banking & Finance
سال: 2013
ISSN: 0378-4266
DOI: 10.1016/j.jbankfin.2013.05.020