School of Business
Storrs, CT 06269-2041
United States
University of Connecticut - Department of Accounting
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two-stage, residuals, coefficient bias, discretionary accruals, real earnings management
two-stage; residuals; coefficient bias; discretionary accruals; real earnings management
generated regressor, standard error bias, bootstrapping, predicted values, financial reporting quality, earnings forecasts, investment, litigation risk
conditional conservatism; timely loss recognition; accruals; cash flow predictability.
residuals, absolute value, discretionary accruals, earnings management, financial reporting quality, abnormal investment, investment efficiency, quantile regression
realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components
negatively correlated measurement error, decomposition, backed-into variable, differential persistence, balance sheet accruals, type I error, type II error
conditional conservatism, timely loss recognition, accruals, cash flow predictability.