Yifan Zhang

Pennsylvania State University - Department of Marketing

University Park , PA 16802-3306

United States

  • Pennsylvania State University - Department of Marketing

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Scholarly Papers (1)

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Using a Hidden Markov Model to Measure Earnings Quality

Journal of Accounting and Economics, Forthcoming
Number of pages: 57 Posted: 08 May 2018 Last Revised: 22 Dec 2019
Kai Du, Steven J. Huddart, Lingzhou Xue and Yifan Zhang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting, Pennsylvania State University - Department of Statistics and Pennsylvania State University - Department of Marketing
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Abstract:

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Hidden Markov model; Bayesian hierarchical framework; MCMC methods; Earnings quality; Earnings fidelity