摘要 : For a broad sample of firms, we use structural equations modeling to construct latent variables for real-action aggressiveness and reporting policy aggressiveness. We estimate the association between the latent variables and the a... 展开
作者 | Frank Ecker Jennifer Francis Per Olsson Katherine Schipper |
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作者单位 | |
期刊名称 | 《The accounting review》 |
页码/总页数 | 153-183 / 31 |
语种/中图分类号 | 英语 / f |
关键词 | aggressive reporting restatements returns compensation SEM |
DOI | 10.2308/TAR-2018-0385 |
馆藏号 | F-161 |