Frank Moers
Biographic Data
| ID | 8940430 |
|---|---|
| NAME | Frank Moers |
| GIVEN NAMES | Frank |
| FAMILY NAME | Moers |
| SIGNATURE | MOERS F |
| AFFILIATIONS | b Maastricht University , The Netherlands |
| ORCID | 0000-0001-6338-5348 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2007 |
| LATEST PUBLICATION YEAR | 2013 |
| H-INDEX | 0 |
Comparing Abnormal Accruals Estimates across Samples
This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones model and the Dechow–Dichev model. Using accounting data from nine countries for the period 1989–2009, we find that the models exhibit considerable cross-…
Endogeneity
In this paper, we provide a short reply to Larcker and Rusticus (this issue) and van Lent (this issue), both of whom comment on the Chenhall and Moers (this issue) paper (hereafter ‘CM’) on endogen
No prominent works on this page.
Endogeneity
In this paper, we provide a short reply to Larcker and Rusticus (this issue) and van Lent (this issue), both of whom comment on the Chenhall and Moers (this issue) paper (hereafter ‘CM’) on endogen
Comparing Abnormal Accruals Estimates across Samples
This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones model and the Dechow–Dichev model. Using accounting data from nine countries for the period 1989–2009, we find that the models exhibit considerable cross-…
Accounting (2 works) · Econometrics (2 works) · Economics (2 works) · Accrual (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · Computer Science (1 work) · Earnings (1 work) · Earnings Management (1 work) · Economic theories and models (1 work)