Wei Chen

University of Iowa - Henry B. Tippie College of Business

Department of Accounting

Iowa City, IA 52242-1000

United States

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Scholarly Papers (3)

Incorrect Inferences When Using Residuals as Dependent Variables

Number of pages: 83 Posted: 23 Apr 2015 Last Revised: 29 Sep 2017
Wei Chen, Paul Hribar and Sam Melessa
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Downloads 1,034 (20,204)
Citation 10

Abstract:

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two-stage, residuals, coefficient bias, discretionary accruals, real earnings management

Incorrect Inferences When Using Residuals as Dependent Variables

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Wei Chen, Paul Hribar and Sam Melessa
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting

Abstract:

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two-stage; residuals; coef´Čücient bias; discretionary accruals; real earnings management

2.

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows

Number of pages: 48 Posted: 26 Jun 2017
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Downloads 339 (88,174)

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conditional conservatism; asymmetric timeliness; accruals; special items; cash flow predictability.

3.

Predictive Ability and Market Pricing of Fair Value Earnings Components for Closed-End Funds

Number of pages: 50 Posted: 03 Feb 2016 Last Revised: 04 Jul 2017
Lancaster University - Department of Accounting and Finance, University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 234 (130,666)

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realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components