Matches in SemOpenAlex for { <https://semopenalex.org/work/W2751413517> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W2751413517 abstract "Roychowdhury (2006) constructed the measure of abnormal production costs to detect overproduction behaviour, which is widely used as a valid proxy in real earnings management. However, there is little evidence about its validity. This study is intended to fill the gap by focusing on the measure of abnormal production costs and examining its validity. First, the model proposed by Roychowdhury (2006) imposes restrictive linearity assumption about the association between COGS and sales. But in fact, the linearity assumption is not suitably specified. We use analytical methods to derive the non-linear relationship between COGS and sales and find omitted variables in his original model. Then we illustrate why the original production costs model suffer severe model misspecification. Second, after relaxing the linearity assumption we re-calculate abnormal production costs and find that small profit firms no longer exhibit high abnormal production costs compared to their counterparts. These results indicate that above-mentioned misspecification lead to severe biased estimate and previous conclusions are driven primarily by misspecification. Overall, we conclude that the overproduction proxy is not a valid measure." @default.
- W2751413517 created "2017-09-15" @default.
- W2751413517 creator A5011316257 @default.
- W2751413517 creator A5054424638 @default.
- W2751413517 date "2017-01-01" @default.
- W2751413517 modified "2023-09-27" @default.
- W2751413517 title "Is the Overproduction Proxy a Valid Measure?" @default.
- W2751413517 doi "https://doi.org/10.2139/ssrn.3006427" @default.
- W2751413517 hasPublicationYear "2017" @default.
- W2751413517 type Work @default.
- W2751413517 sameAs 2751413517 @default.
- W2751413517 citedByCount "0" @default.
- W2751413517 crossrefType "journal-article" @default.
- W2751413517 hasAuthorship W2751413517A5011316257 @default.
- W2751413517 hasAuthorship W2751413517A5054424638 @default.
- W2751413517 hasConcept C105795698 @default.
- W2751413517 hasConcept C121332964 @default.
- W2751413517 hasConcept C121955636 @default.
- W2751413517 hasConcept C124101348 @default.
- W2751413517 hasConcept C124420848 @default.
- W2751413517 hasConcept C149782125 @default.
- W2751413517 hasConcept C162324750 @default.
- W2751413517 hasConcept C175444787 @default.
- W2751413517 hasConcept C181199279 @default.
- W2751413517 hasConcept C181622380 @default.
- W2751413517 hasConcept C185592680 @default.
- W2751413517 hasConcept C2778348673 @default.
- W2751413517 hasConcept C2780009758 @default.
- W2751413517 hasConcept C2780148112 @default.
- W2751413517 hasConcept C2781426361 @default.
- W2751413517 hasConcept C2992770021 @default.
- W2751413517 hasConcept C33923547 @default.
- W2751413517 hasConcept C41008148 @default.
- W2751413517 hasConcept C55493867 @default.
- W2751413517 hasConcept C62520636 @default.
- W2751413517 hasConcept C77170095 @default.
- W2751413517 hasConceptScore W2751413517C105795698 @default.
- W2751413517 hasConceptScore W2751413517C121332964 @default.
- W2751413517 hasConceptScore W2751413517C121955636 @default.
- W2751413517 hasConceptScore W2751413517C124101348 @default.
- W2751413517 hasConceptScore W2751413517C124420848 @default.
- W2751413517 hasConceptScore W2751413517C149782125 @default.
- W2751413517 hasConceptScore W2751413517C162324750 @default.
- W2751413517 hasConceptScore W2751413517C175444787 @default.
- W2751413517 hasConceptScore W2751413517C181199279 @default.
- W2751413517 hasConceptScore W2751413517C181622380 @default.
- W2751413517 hasConceptScore W2751413517C185592680 @default.
- W2751413517 hasConceptScore W2751413517C2778348673 @default.
- W2751413517 hasConceptScore W2751413517C2780009758 @default.
- W2751413517 hasConceptScore W2751413517C2780148112 @default.
- W2751413517 hasConceptScore W2751413517C2781426361 @default.
- W2751413517 hasConceptScore W2751413517C2992770021 @default.
- W2751413517 hasConceptScore W2751413517C33923547 @default.
- W2751413517 hasConceptScore W2751413517C41008148 @default.
- W2751413517 hasConceptScore W2751413517C55493867 @default.
- W2751413517 hasConceptScore W2751413517C62520636 @default.
- W2751413517 hasConceptScore W2751413517C77170095 @default.
- W2751413517 hasLocation W27514135171 @default.
- W2751413517 hasOpenAccess W2751413517 @default.
- W2751413517 hasPrimaryLocation W27514135171 @default.
- W2751413517 hasRelatedWork W1491852370 @default.
- W2751413517 hasRelatedWork W1505741223 @default.
- W2751413517 hasRelatedWork W1529955986 @default.
- W2751413517 hasRelatedWork W1540128890 @default.
- W2751413517 hasRelatedWork W198417717 @default.
- W2751413517 hasRelatedWork W2011545969 @default.
- W2751413517 hasRelatedWork W2162494958 @default.
- W2751413517 hasRelatedWork W2247455319 @default.
- W2751413517 hasRelatedWork W2325830360 @default.
- W2751413517 hasRelatedWork W2367814783 @default.
- W2751413517 hasRelatedWork W2441852609 @default.
- W2751413517 hasRelatedWork W2570075799 @default.
- W2751413517 hasRelatedWork W2740522776 @default.
- W2751413517 hasRelatedWork W2912243138 @default.
- W2751413517 hasRelatedWork W3090495835 @default.
- W2751413517 hasRelatedWork W3122051811 @default.
- W2751413517 hasRelatedWork W3124755968 @default.
- W2751413517 hasRelatedWork W3125618074 @default.
- W2751413517 hasRelatedWork W3152215656 @default.
- W2751413517 hasRelatedWork W1524540795 @default.
- W2751413517 isParatext "false" @default.
- W2751413517 isRetracted "false" @default.
- W2751413517 magId "2751413517" @default.
- W2751413517 workType "article" @default.