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14by Quill, Tobias“...Kaum eine Disziplin der BWL unterliegt derart kontroversen Diskussionen wie die der Unternehmensbewertung - Tobias Quill wertet diese Auseinandersetzung als...”
2016
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15“...We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002, followed by a...”
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16by Altman, Edward I Iwanicz‐Drozdowska, Małgorzata Laitinen, Erkki K Suvas, Arto Published in Journal of international financial management & accounting (01.06.2017)“...This paper assesses the classification performance of the Z‐Score model in predicting bankruptcy and other types of firm distress, with the goal of examining...”
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17by Zhang, Jin E Chang, Eric C Zhao, Huimin Published in International review of finance (01.09.2020)“...In this paper, we develop an equilibrium asset pricing model for market excess returns, variance and the third cumulant by using a jump‐diffusion process with...”
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18by Collins, Daniel W Pungaliya, Raunaq S Vijh, Anand M Published in The Accounting review (01.03.2017)“...ABSTRACT Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that...”
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