{"title":"盈余管理有多普遍?来自结构模型的证据","authors":"J. Bertomeu, E. Cheynel, E. Li, Ying Liang","doi":"10.1287/mnsc.2020.3717","DOIUrl":null,"url":null,"abstract":"Although researchers often view earnings management as being widespread, measuring the cost and level of earnings management is a nontrivial task. We derive a measure of earnings management cost an...","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"20","resultStr":"{\"title\":\"How Pervasive is Earnings Management? Evidence from a Structural Model\",\"authors\":\"J. Bertomeu, E. Cheynel, E. Li, Ying Liang\",\"doi\":\"10.1287/mnsc.2020.3717\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Although researchers often view earnings management as being widespread, measuring the cost and level of earnings management is a nontrivial task. We derive a measure of earnings management cost an...\",\"PeriodicalId\":202880,\"journal\":{\"name\":\"Research Methods & Methodology in Accounting eJournal\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-08-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"20\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Research Methods & Methodology in Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1287/mnsc.2020.3717\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research Methods & Methodology in Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1287/mnsc.2020.3717","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
How Pervasive is Earnings Management? Evidence from a Structural Model
Although researchers often view earnings management as being widespread, measuring the cost and level of earnings management is a nontrivial task. We derive a measure of earnings management cost an...
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