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Lecture Notes Empirical Research in Accounting

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lecture notes of the papers of: Ball and Brown 1968 – Empirical evaluation of earnings numbers Landsman and Maydew (2002) – Has the information content of quarterly earnings announcements declined in the past three decades? Dechow, Sloan, Sweeney – Detecting Earnings Management Dechow and Dichev (2002) – Accrual estimation errors Burgstahler and Dichev (1997) – EM around thresholds Basu (1997) – The conservatism principle and the asymmetric timeliness of earnings (market base...

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  •  • 20 pages • 
  • by anoukreumkens • 
  • uploaded  2022
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