Does the Adoption of Principle-based IFRS Reduce Earnings Management in Korea?: Time-series Comparison Using Accruals Determinant Factor Model

2020 ◽  
Vol 45 (3) ◽  
pp. 173-214
Author(s):  
Kyung Soon Kim ◽  
Jin Hwon Lee ◽  
Kyung Jin Lee
Keyword(s):  
Time Series ◽  
Earnings Management ◽  
Factor Model ◽  
Determinant Factor ◽  
Time Series Comparison

Earnings Management Prior to Delisting: Time Series Comparison between K-GAAP and IFRS Adoption Period

2021 ◽  
Vol 30 (1) ◽  
pp. 101-141
Author(s):  
Kyung Soon Kim ◽  
You Jung Kang
Keyword(s):  
Time Series ◽  
Earnings Management ◽  
Ifrs Adoption ◽  
Time Series Comparison

scholarly journals A Two-Way Transformed Factor Model for Matrix-Variate Time Series

2021 ◽  
Author(s):  
Zhaoxing Gao ◽  
Ruey S. Tsay
Keyword(s):  
Time Series ◽  
Factor Model

scholarly journals Spectral Analysis of Gait Variability of Stride Interval Time Series: Comparison of Young, Elderly and Parkinson's Disease Patients

2009 ◽  
Vol 21 (2) ◽  
pp. 105-111 ◽  
Author(s):  
Osamu Henmi ◽  
Yoshitaka Shiba ◽  
Toyokazu Saito ◽  
Harukazu Tsuruta ◽  
Akihiro Takeuchi ◽  
...  
Keyword(s):  
Parkinson’S Disease ◽  
Time Series ◽  
Parkinson's Disease ◽  
Spectral Analysis ◽  
Gait Variability ◽  
Interval Time ◽  
Stride Interval ◽  
Interval Time Series ◽  
Time Series Comparison

A dynamic factor model for the analysis of multivariate time series

Psychometrika ◽  
1985 ◽  
Vol 50 (2) ◽  
pp. 181-202 ◽  
Author(s):  
Peter C. M. Molenaar
Keyword(s):  
Time Series ◽  
Factor Model ◽  
Multivariate Time Series ◽  
Dynamic Factor ◽  
Dynamic Factor Model

Are Taxes a Determinant Factor in Earnings Management Behavior? Empirical Results from Brazilian Insurance Market

2014 ◽  
Author(s):  
Eduardo Flores ◽  
Joelson Oliveira Sampaio ◽  
George George Willrich
Keyword(s):  
Earnings Management ◽  
Insurance Market ◽  
Management Behavior ◽  
Empirical Results ◽  
Determinant Factor
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