jfm. doi email:[email protected] email:rezaac
TRANSCRIPT
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. Chen et al.
. Hutton et al. . Garg et al.
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. Honlon et al. . Heitzman . Gaertner . Enron . WorldCom . McGill
. Outslay
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. Francis et al.
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Excelspss
Eviews
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Crashit (TAit- (Sizeit- (Levit- (MBit- (ROAit- it
Crashit (TAit- (MQit- (TAit- *MQit- (Sizeit- (Levit-
(MBit- (ROAit- it
Crash
TA
MQSizeLev
ROAMB
itit
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ETRGAAP =
ETRGAAP
TAX EXPENSE
OPERATING INCOME
. Gupta
. Newberry . Zimmerman . Limpaphayom
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Wj,t = Ln ( j,t)
j,tWjt
j,tjt
rj,t j ,j rm,t- ,j rm,t- ,j rm,t ,j rm,t+ ,j rm,t+ j,t
j,trjt
m,trt
. Bradshawe et al.
. Callen
. Fang
. Andreou et al.
. Hong
. Stein
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-= j,t NCSKEW
j,tNCSKEWjt
j,tWjt
N
EXTR_SIGMA =
:
:
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Log -= j,t DUVOL
t
. Data Envelopment Analysis
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Firm Efficiency = (Ln(Total Assets)) + (Market Share) + (Positive
Free Cash Flow) + (Ln(Age)) + (Year Indicators) +
Total AssetsMarket Share
Positive Free Cash FlowAge
Year Indicators
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F
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t t t
RadjR
F
F
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t t t
RadjR
F
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Baik, B. Choi, S. Farber, D.B. and J. Zhang ( ). Managerial Ability and
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/download.php?path=L hvbWUvdmlydHVhbC rYWEvaHRkb NzL Vw
bG hZC yZXBvcnQvMi gU VuaHdhIENob kucGRm&filename=Mi g
U VuaHdhIENob kucGRm
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