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

Korean Accounting Review ◽

10.24056/kar.2020.04.002 ◽

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

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Earnings Management to Avoid Losses and Timely Loss Recognition: Time Series Comparison between K-IFRS and K-GAAP Adoption Period

Accounting Information Review ◽

10.29189/kaiaair.38.3.06 ◽

2020 ◽

Vol 38 (3) ◽

pp. 141-171

Author(s):

Kyung-soon Kim ◽

Kyung-jin Lee

Keyword(s):

Time Series ◽

Earnings Management ◽

Recognition Time ◽

Timely Loss Recognition ◽

Time Series Comparison

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

Korean Accounting Journal ◽

10.24056/kaj.2021.01.003 ◽

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

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

Econometrics and Statistics ◽

10.1016/j.ecosta.2021.08.008 ◽

2021 ◽

Author(s):

Zhaoxing Gao ◽

Ruey S. Tsay

Keyword(s):

Time Series ◽

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Seasonality testing for macroeconomic time series – comparison of X-12-ARIMA and TRAMO/SEATS procedures

Śląski Przegląd Statystyczny ◽

10.15611/sps.2014.12.07 ◽

2014 ◽

Author(s):

Magdalena Barska

Keyword(s):

Time Series ◽

Macroeconomic Time Series ◽

Time Series Comparison

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

Journal of Physical Therapy Science ◽

10.1589/jpts.21.105 ◽

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

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Self-Organizing Polynomial Neural Network for Forecasting Chaotic Time Series: Comparison Results

Communications in Computer and Information Science - Advances in Information Technology and Education ◽

10.1007/978-3-642-22418-8_71 ◽

2011 ◽

pp. 500-510 ◽

Author(s):

Jui-Yu Wu

Keyword(s):

Neural Network ◽

Time Series ◽

Chaotic Time Series ◽

Polynomial Neural Network ◽

Comparison Results ◽

Time Series Comparison ◽

Self Organizing

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Operating Performance of Banks among Asian Economies: An International and Time Series Comparison

SSRN Electronic Journal ◽

10.2139/ssrn.1009375 ◽

2002 ◽

Author(s):

Simon H. Kwan

Keyword(s):

Time Series ◽

Operating Performance ◽

Asian Economies ◽

Time Series Comparison

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A dynamic factor model for the analysis of multivariate time series

Psychometrika ◽

10.1007/bf02294246 ◽

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

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Consistency of Modeling the Water Budget over Long Time Series: Comparison of Simple Parameterizations and a Physically Based Model

Journal of Applied Meteorology ◽

10.1175/1520-0450(1996)035<0749:comtwb>2.0.co;2 ◽

1996 ◽

Vol 35 (5) ◽

pp. 749-760 ◽

Author(s):

C. P. Kim ◽

J. N. M. Stricker

Keyword(s):

Time Series ◽

Water Budget ◽

Physically Based Model ◽

Long Time Series ◽

Physically Based ◽

Long Time ◽

Time Series Comparison

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

SSRN Electronic Journal ◽

10.2139/ssrn.2523053 ◽

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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