The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model

The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model

This paper investigates the threshold effects of business cycles on earnings quality for the period of 2005 to 2015, using Panel Smooth Transition Regression (PSTR) model as one of the most prominent regime-switching models. For this end, accruals quality and earnings smoothing are used as measures...

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Bibliographic Details
Main Authors: Nasrin Mohamadi Asl, Gholamreza Mansourfar, Kioumars Shahbazi
Format: Article
Language:fas
Published: University of Tehran 2018-05-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Accruals quality
Business cycles
Earnings Quality
Earnings smoothing
Threshold effect
Online Access:https://acctgrev.ut.ac.ir/article_66303_ffcef7985c50ce866220db0406adcf6d.pdf

Internet

https://acctgrev.ut.ac.ir/article_66303_ffcef7985c50ce866220db0406adcf6d.pdf

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