haku: @author Hurtt, D. N. / yhteensä: 1
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| Tekijä: | Cready, W. M. Hurtt, D. N. Seida, J. A. |
| Otsikko: | Applying reverse regression techniques in earnings-return analyses |
| Lehti: | Journal of Accounting & Economics
2000 : OCT, VOL. 30:2, p. 227-240 |
| Asiasana: | EARNINGS MEASUREMENT REGRESSION ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | Measurement error in unexpected earnings is recognized as a source of bias in examinations of the relation between earnings and returns. Reverse regression procedures are commonly used as a means of coping with its bias. This study examines the properties of reverse regression procedures in multi-interacted variable settings with a specific focus on the earnings response coefficient (ERC) analysis of Collins and Kothari (J. Account. Econom. 11, 1989, 143). |
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