THE EFFECT OF DISCRETIONARY ACCRUALS ON FIRM GROWTH. EMPIRICAL EVIDENCE FOR SMES FROM EMERGING EUROPE
نویسندگان
چکیده
منابع مشابه
Peer Firm Selection for Discretionary Accruals Models
Taking as given the discretionary accruals models that exist in the literature, we examine how the selection of peer firms affects the researcher’s ability to detect earnings management. Researchers commonly estimate accruals models in cross section, and define the peer set (the firms used to estimate the cross section) as all firms in the same industry. We challenge this view by examining whet...
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متن کاملEstimation 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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ژورنال
عنوان ژورنال: Journal of Business Economics and Management
سال: 2020
ISSN: 1611-1699,2029-4433
DOI: 10.3846/jbem.2020.12734