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Does the Cross-Sectional Equation EPSt+1 = a^*Pt + b^*EPSt + ut+1 Differ between China and the US?

Does the Cross-Sectional Equation EPSt+1 = a^*Pt + b^*EPSt + ut+1 Differ between China and the US?
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出处 《中国会计与财务研究》 2014年第2期1-9,共9页 China Accounting and Finance Review
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参考文献3

  • 1Ohlson, J. A. and Kim, S. (2014), 'Linear valuation without OLS: the Theil-Sen estimation approach', Working Paper, New York University.
  • 2Sen, P. K. (1968), 'Estimates of the regression coefficient based on Kendall's tau', Journal of the American Statistical Association 63 (324): 1379-1389.
  • 3Theil, H. (1950), 'A rank-invariant method of linear and polynomial regression analysis', Proceedings of the Royal Netherlands Academy of Sciences 53: Part I: 386-392, Part II: 521-525, Part III: 1397-1412.

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