论文
The Value Relevance of Earnings and Accruals
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论文目录
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1 Introduction
- 1.1 Background
- 1.2 Preview Studies
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2 Theoretical Framework and Hypotheses Development
- 2.1 Earnings and Accruals Decomposing
- 2.2 Price and Return Model Theoretical Analysis
- 2.3 Hypotheses Development
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3 Empirical Research Design
- 3.1 Price and Return Models
- 3.2 Variable Definition
- 3.3 Sample Selection
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4 Empirical Results
- 4.1 Descriptive Statistics
- 4.2 Correlations Analysis
- 4.3 Regression Analysis
- 4.3.1 Vuong Test
- 4.3.2 Wald Test
- 4.3.3 Decomposition of R2
- 4.4 Robustness Tests
- 5 Conclusions
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