Employee Ownership and Firm Disclosure

By Francesco Bova, Yiwei Dou, Ole‐Kristian Hope. 2015

157 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/7f8deabe85690469b8da9f96d44ab21434993b96

Citations in the corpus

• Labor Unemployment Insurance and Earnings Management (2016, unknown): “performance-matching suggestion in Kothari et al. (2005). Specifically, each firm’s estimated abnormal accruals from equation (2) subtracts out the estimated abnormal accrual of a matching firm, where the match is in the same two-digit SIC and year and has the closest prior-year return on assets.”