.png){kind=icon}
返回
Applying reverse regression techniques in earnings-return analyses
.png){kind=icon}
PRE
AI
DOI：10.1016/S0165-4101(01)00006-4.png)
.png){kind=icon}
原文求助.png){kind=icon}
分享.png){kind=icon}
收藏
摘要
En 中文
Measurement error in unexpected earnings is recognized as a source of bias in examinations of the relation between earnings and returns. Reverse regression procedures are commonly used as a means of coping with this bias. This study examines the properties of reverse regression procedures in multi-interacted variable settings with a specific focus on the earnings response coefficient (ERC) analysis of Collins and Kothari (J. Account. Econom. 11 (1989) 143.). It shows that both conventional reverse regression techniques and novel techniques employed by Collins and Kothari are not robust. It also demonstrates how reverse regression techniques can be successfully employed in such settings using non-interacted-variable designs. (C) 2001 Elsevier Science B.V. All rights reserved.
Keyword:
earnings response coefficients
reverse regression
measurement error
期刊
IF:
6.8
论文数:
1.5K
被引数:
1.7W
机构
暂无机构信息
引用论文
.png){kind=icon}
分享收藏AN ANALYSIS OF INTERTEMPORAL AND CROSS-SECTIONAL DETERMINANTS OF EARNINGS RESPONSE COEFFICIENTS
PREAI
分享收藏The effect of international institutional factors on properties of accounting earnings国际制度因素对会计盈余性质的影响
OAAI
OAAI分享收藏分享收藏
查看更多内容