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How to Use Higher Moments to Capture Accounting Constructs

https://doi.org/10.2139/ssrn.5014922
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Outgoing claims: the papers this work cites, builds on, or argues with.

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The incidental parameter problem since 1948
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Chapter 22 Panel data
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The Moments of the Non-Central t-Distribution
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Incorrect Inferences When Using Residuals as Dependent Variables
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Standard Error Biases When Using Generated Regressors in Accounting Research
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Using and Interpreting Fixed Effects Models
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
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Managerial Overconfidence and Accounting Conservatism
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Rational Expectations and the Theory of Price Movements
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Consistent Estimates Based on Partially Consistent Observations
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Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
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Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research
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Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships
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Executive Stock Ownership Guidelines and Debtholder Wealth
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Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer
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Who Manages the Firm Matters: The Incremental Effect of Individual Managers on Accounting Quality
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives
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The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan
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Cost Structure, Operating Leverage, and CDS Spreads
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Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities
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