Department of Accounting
Storrs, CT 06269
United States
University of Connecticut
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two-stage, residuals, coefficient bias, discretionary accruals, real earnings management
two-stage; residuals; coefficient bias; discretionary accruals; real earnings management
generated regressor; standard error bias; predicted values; type I errors; financial reporting quality; accrual quality; investment; litigation risk.
conditional conservatism; asymmetric timeliness; accruals; special items; cash flow predictability.
realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components