Skip to search formSkip to main content
You are currently offline. Some features of the site may not work correctly.

Discretionary Adjustment Factor

Known as: Factor, Discretionary Adjustment, Discretionary Adjustment Factors, Factors, Discretionary Adjustment 
National Institutes of Health

Papers overview

Semantic Scholar uses AI to extract papers important to this topic.
Highly Cited
2013
Highly Cited
2013
We study hedge funds that imposed discretionary liquidity restrictions (DLRs) on investor shares during the financial crisis… Expand
2012
2012
This paper sought to examine the relationship between board diversity and discretionary accruals practices. Data was obtained… Expand
  • table 1
  • table 2
  • table 3
  • table 4
Highly Cited
2010
Highly Cited
2010
Purpose - The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings… Expand
  • table I
  • table II
  • table III
  • table IV
  • table V
Review
2009
Review
2009
Fiscal stimuli to recover? A cascade of academic and layman-articles debate the effectiveness of fiscal policy in stimulating the… Expand
Highly Cited
2008
Highly Cited
2008
This study offers insights for policy makers and managers interested in enhancing CSR. For managers, our findings suggest that… Expand
Highly Cited
2006
Highly Cited
2006
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for… Expand
Highly Cited
2005
Highly Cited
2005
  • Yongtae Kim, M. Park
  • Journal of Financial and Quantitative Analysis
  • 2005
  • Corpus ID: 153427132
Abstract This study examines the relations between earnings management by firms offering seasoned equity issues and the pricing… Expand
Highly Cited
2004
Highly Cited
2004
Mandatory audit partner rotation has been adopted in certain countries while audit firm rotation is still being debated in many… Expand
  • figure 1
  • table 2
  • table 3
  • table 4
  • table 6
Highly Cited
2003
Highly Cited
2003
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
  • table 1
  • table 2
  • table 3
  • table 4
  • table 5
Highly Cited
1996
Highly Cited
1996
Abstract The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate… Expand