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Discretionary Adjustment Factor

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

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2013
2013
This study examines the effect of disclosure regulation on earnings management using Taiwanese companies conducting transactions… Expand
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2013
2013
During the recent financial crisis, more than 30% of hedge fund managers in our sample exercised discretionary authority to… Expand
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2012
2012
This paper sought to examine the relationship between board diversity and discretionary accruals practices. Data was obtained… Expand
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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
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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
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Highly Cited
2006
Highly Cited
2006
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for… Expand
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Highly Cited
2006
Highly Cited
2006
We study stationary discretionary equilibria in dynamic linear-quadratic rational expectations models. Past papers have assumed… Expand
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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
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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
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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
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