Discretionary Adjustment Factor
Semantic Scholar uses AI to extract papers important to this topic.
We study hedge funds that imposed discretionary liquidity restrictions (DLRs) on investor shares during the financial crisis… Expand This paper sought to examine the relationship between board diversity and discretionary accruals practices. Data was obtained… Expand Purpose - The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings… Expand Fiscal stimuli to recover? A cascade of academic and layman-articles debate the effectiveness of fiscal policy in stimulating the… Expand This study offers insights for policy makers and managers interested in enhancing CSR. For managers, our findings suggest that… Expand We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for… Expand Abstract This study examines the relations between earnings management by firms offering seasoned equity issues and the pricing… Expand Mandatory audit partner rotation has been adopted in certain countries while audit firm rotation is still being debated in many… Expand Abstract In this paper, we extend the work of Ang et al. [J. Finance 55 (1999) 81] to large firms. We find that managerial… Expand Abstract The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate… Expand