SMEAL WIKI

Using a hidden Markov model to measure earnings quality

Kai Du, Steven J. Huddart, Lingzhou Xue, Yifan Zhang
Year2019
VenueJournal of Accounting and Economics
Typearticle
Citations36
DOI10.1016/j.jacceco.2019.101281
OpenAlexW2902395099

Topics

Auditing, Earnings Management, GovernanceEarningsEconometricsFidelityBayesian probabilityMarkov chain Monte Carlo