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Issues In Testing Earnings Management And An Instrumental Variable Approach

Author

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  • KANG, SH
  • SIVARAMAKRISHNAN, K

Abstract

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Suggested Citation

  • Kang, Sh & Sivaramakrishnan, K, 1995. "Issues In Testing Earnings Management And An Instrumental Variable Approach," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 353-367.
  • Handle: RePEc:bla:joares:v:33:y:1995:i:2:p:353-367
    DOI: http://hdl.handle.net/10.2307/2491492
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    More about this item

    Keywords

    Research Methodology; Earnings management; Discretionary accruals;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)

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